ORPP logo

Oil Industry and Windfall Profits. (Record no. 60331)

MARC details
000 -LEADER
fixed length control field 04910nam a22004573i 4500
001 - CONTROL NUMBER
control field EBC3019529
003 - CONTROL NUMBER IDENTIFIER
control field MiAaPQ
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20240729124121.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS
fixed length control field m o d |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr cnu||||||||
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 240724s2009 xx o ||||0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781613240588
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN 9781606928400
035 ## - SYSTEM CONTROL NUMBER
System control number (MiAaPQ)EBC3019529
035 ## - SYSTEM CONTROL NUMBER
System control number (Au-PeEL)EBL3019529
035 ## - SYSTEM CONTROL NUMBER
System control number (CaPaEBR)ebr10671094
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)703155075
040 ## - CATALOGING SOURCE
Original cataloging agency MiAaPQ
Language of cataloging eng
Description conventions rda
-- pn
Transcribing agency MiAaPQ
Modifying agency MiAaPQ
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HD9565 -- .O45 2009eb
082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 338.43553282
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Coswell, Maria B.
245 10 - TITLE STATEMENT
Title Oil Industry and Windfall Profits.
250 ## - EDITION STATEMENT
Edition statement 1st ed.
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture New York :
Name of producer, publisher, distributor, manufacturer Nova Science Publishers, Incorporated,
Date of production, publication, distribution, manufacture, or copyright notice 2009.
264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Date of production, publication, distribution, manufacture, or copyright notice ©2009.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (134 pages)
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Intro -- THE OIL INDUSTRY ANDWINDFALL PROFITS -- THE OIL INDUSTRY AND WINDFALL PROFITS -- CONTENTS -- PREFACE -- THE CRUDE OIL WINDFALL PROFIT TAXOF THE 1980S: IMPLICATIONS FORCURRENT ENERGY POLICY* -- SUMMARY -- INTRODUCTION -- BACKGROUND -- The Oil Price Control Program -- Origins of the Crude Oil Windfall Profit Tax of 1980 -- Amendments to the Windfall Profit Tax -- Repeal of the Windfall Profit Tax -- STRUCTURE OF THE TAX -- RATIONALE FOR THE WINDFALL PROFIT TAX -- Oil Price Decontrol and Windfall Profits -- Distributional Equity ("Fairness") -- The Industry's Historically Low Effective Tax Rates -- Budget Deficits and the Need for Additional Revenue -- ECONOMIC EFFECTS -- Revenue Effects: Projections vs. Realizations -- Revenue Effects: Gross vs. Net Actual Revenue -- Effects on Domestic Oil Production and Oil Imports -- Economic Efficiency and Resource Allocation -- The Burden of Tax Compliance and Administration -- Reasons for Repeal of the Windfall Profit Tax -- WINDFALL PROFIT TAX LEGISLATION IN THE 109THCONGRESS -- Excise Tax Type of WPT -- Income Tax Type of WPT -- Economic and Policy Issues -- Alternative Policy Options -- TECHNICAL APPENDIX -- ENDNOTES -- OIL INDUSTRY FINANCIAL PERFORMANCEAND THE WINDFALL PROFITS TAX* -- SUMMARY -- INTRODUCTION -- OIL INDUSTRY FINANCIAL PERFORMANCE -- The Super-Major Integrated Oil Companies -- Use of Profits11 -- LEGISLATIVE HISTORY OF WINDFALL PROFITS TAXPROPOSALS -- Windfall Profits Tax Legislation in the 109th Congress -- Windfall Profit Tax Legislation in the 110th Congress -- ANALYSIS OF ECONOMIC AND POLICY ISSUES -- Defining and Measuring Windfall Gains -- The Non-neutral Economic Effects of the Excise Tax Type of WPT -- The Neutrality of the Corporate Income Tax Type of WPT -- Possible Revenue Effects -- ENDNOTES -- OIL AND GAS TAX SUBSIDIES:CURRENT STATUS AND ANALYSIS* -- SUMMARY.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note ACTION IN THE 110TH CONGRESS -- BACKGROUND -- POLICY CONTEXT AND ANALYSIS -- OIL AND GAS TAX PROVISIONS IN EPACT05AND THEIR REVENUE EFFECTS -- Amortization of Geological and Geophysical Expenditures -- Determination of Independent Producer Status for Purposes of theOil Depletion Deduction -- Natural Gas Distribution Lines Treated as 15-Year Property -- Temporary Expensing for Equipment Used in Oil Refining -- Arbitrage Rules Not To Apply to Prepayments for Natural Gas -- Natural Gas Gathering Lines Treated as Seven-Year Property -- Pass Through to Owners of Deduction for Capital Costs Incurredby Small Refiner Cooperatives in Complying with EPA SulfurRegulations -- Modification and Extension of Credit for Producing Fuel from aNonconventional Source for Facilities Producing Coke or CokeGas19 -- Revenue Effects -- Tax Increases -- OTHER OIL AND GAS TAX SUBSIDIES -- OTHER OIL AND GAS TAX SUBSIDIES -- GENERAL TAX PROVISIONS THAT MAY BENEFITTHE OIL AND GAS INDUSTRY -- ENDNOTES -- THE USE OF PROFIT BY THE FIVE MAJOROIL COMPANIES* -- SUMMARY -- INTRODUCTION -- OIL PRICES AND PROFITS -- PROFIT ALLOCATION -- Capital Expenditures -- Mergers and Acquisitions -- Dividends and Stock Acquisition -- Debt and Capital Structure -- Cash -- CONCLUSION -- ENDNOTES -- INDEX.
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note Description based on publisher supplied metadata and other sources.
590 ## - LOCAL NOTE (RLIN)
Local note Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Petroleum industry and trade -- United States -- Finance.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Corporate profits -- United States.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Excess profits tax -- United States.
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Relationship information Print version:
Main entry heading Coswell, Maria B.
Title Oil Industry and Windfall Profits
Place, publisher, and date of publication New York : Nova Science Publishers, Incorporated,c2009
International Standard Book Number 9781606928400
797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN)
Corporate name or jurisdiction name as entry element ProQuest (Firm)
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3019529">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3019529</a>
Public note Click to View

No items available.

© 2024 Resource Centre. All rights reserved.