Increasing resource rent taxation when the corporate income tax is reduced?

Diderik Lund

No 3/2018, Memorandum from Oslo University, Department of Economics

Abstract: Under international tax competition, corporate income tax rates are predicted to decrease, and the tax burden will shift onto immobile factors. This case study considers tax changes that illustrate the predictions for Norway 2012–2018. Petroleum rent was taxed at high rates in 2012, and while corporate income tax rates were reduced in four steps, the marginal tax on rent was kept constant. The four steps are analyzed in light of the tax burden shift predicted by theory, and possible intentions of the government. The tax on petroleum rent has not been increased. Government intentions seem to have been shifting.

Keywords: rent taxation; tax competition; immobile factors; petroleum; Norway (search for similar items in EconPapers)
JEL-codes: H21 H25 H87 Q30 (search for similar items in EconPapers)
Pages: 15 pages
Date: 2018-02-15
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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