Abstract
Had the IFS proposals been implemented in 1982, the government (in terms of end criteria) would have been no worse off, the inter-field burden of taxation would have been more appropriate and significant additional reserves would have been realised. An improvement for all would, apparently, have been inevitable. Clearly though, it was not seen as an improvement by all; but why not?
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Notes and Reference
See C. Rowland, ‘North Sea Tax Changes: The Missed Opportunity’, Noroil, May 1982.
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© 1987 C. Rowland and D. Hann
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Rowland, C., Hann, D. (1987). A Desirable Solution. In: The Economics of North Sea Oil Taxation. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-08717-4_6
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DOI: https://doi.org/10.1007/978-1-349-08717-4_6
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-08719-8
Online ISBN: 978-1-349-08717-4
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