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Оценка Налоговой Нагрузки В Нефтедобыче В Условиях Ценового Паритета Между Внутренним И Внешним Рынком
[Estimating the tax burden in the Russian oil sector under the price parity hypothesis]

Author

Listed:
  • Subbotin, Viktor

Abstract

I estimate the revenues, profits and tax payments in the Russian oil sector for various counterfactual world oil prices. I base my analysis on the price parity hypothesis for the oil prices in the domestic and world markets that I verify empirically. I apply these results to analyze the effects of the tax reform in the Russian oil sector in 2002.

Suggested Citation

  • Subbotin, Viktor, 2004. "Оценка Налоговой Нагрузки В Нефтедобыче В Условиях Ценового Паритета Между Внутренним И Внешним Рынком [Estimating the tax burden in the Russian oil sector under the price parity hypothesis]," MPRA Paper 9031, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:9031
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    File URL: https://mpra.ub.uni-muenchen.de/9031/1/MPRA_paper_9031.pdf
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    References listed on IDEAS

    as
    1. Fullerton, Don & Metcalf, Gilbert E., 2002. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872, Elsevier.
    2. Davidson, Russell & MacKinnon, James G., 1993. "Estimation and Inference in Econometrics," OUP Catalogue, Oxford University Press, number 9780195060119.
    3. Bergstrom, Theodore C, 1982. "On Capturing Oil Rents with a National Excise Tax," American Economic Review, American Economic Association, vol. 72(1), pages 194-201, March.
    4. A. J. Auerbach & M. Feldstein (ed.), 2002. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 4, number 4.
    5. A. J. Auerbach & M. Feldstein (ed.), 2002. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 3, number 3.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Russian oil sector; price parity; tax reforms in Russia;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • Q40 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - General

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