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Taxation of Petroleum Products: Theory and Empirical Evidence

Author

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  • Mrs. Poonam Gupta
  • Mr. Walter Mahler

Abstract

The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by economic theory alone. This paper surveys different considerations advanced for taxing petroleum and presents petroleum tax rate data in 120 countries. It concludes that a significant reduction in the present extremely wide variation in petroleum prices and tax rates appears warranted.

Suggested Citation

  • Mrs. Poonam Gupta & Mr. Walter Mahler, 1994. "Taxation of Petroleum Products: Theory and Empirical Evidence," IMF Working Papers 1994/032, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1994/032
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    Citations

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    Cited by:

    1. Alberto Gago & Xavier Labandeira & Xiral López Otero, 2014. "A Panorama on Energy Taxes and Green Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 208(1), pages 145-190, March.
    2. Gupta, Sanjeev & Mahler, Walter, 1995. "Taxation of petroleum products : Theory and empirical evidence," Energy Economics, Elsevier, vol. 17(2), pages 101-116, April.
    3. Romeo B. Pacudan, 1998. "Natural gas pricing policies in Southeast Asia," Natural Resources Forum, Blackwell Publishing, vol. 22(1), pages 27-36, February.
    4. Wohlgemuth, Norbert, 1997. "World transport energy demand modelling : Methodology and elasticities," Energy Policy, Elsevier, vol. 25(14-15), pages 1109-1119, December.
    5. Mr. Shahabuddin M Hossain, 2003. "Taxation and Pricing of Petroleum Products in Developing Countries: A Framework for Analysis with Application to Nigeria," IMF Working Papers 2003/042, International Monetary Fund.

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