01586cas a2200253 a 4500 AALejournalIMF008655 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451979756 1018-5941 BD-DhAAL BD-DhAAL Gupta, Poonam. Taxation of Petroleum Products : Theory and Empirical Evidence / Poonam Gupta, Walter Mahler. Washington, D.C. : International Monetary Fund, 1994. 1 online resource (58 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet Mahler, Walter. IMF Working Papers; Working Paper ; No. 1994/032 Full text available on IMF http://elibrary.imf.org/view/journals/001/1994/032/001.1994.issue-032-en.xml IMF e-Library