Taxation and Location of Investment in the US Oil and Gas Industry

Mitch Kunce

The IUP Journal of Public Finance, 2007, vol. V, issue 1, 7-19

Abstract: This paper presents an empirical framework for analyzing the effects of taxation on the location of investment in the US oil and gas industry. Investment is measured by the drilling activity aimed at adding oil and gas reserves. Estimates suggest a significant negative association between level of taxation and drilling, though the response is quite inelastic.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjpf:v:05:y:2007:i:1:p:7-19

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