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Readings in the Crude Oil Windfall Profit Tax

Craig E. Reese

出版	PennWell Books, 1982
主題	Business & Economics / Taxation / GeneralLaw / Natural Resources
ISBN	08781418559780878141852
URL	http://books.google.com.hk/books?id=pNBDAQAAIAAJ&hl=&source=gbs_api

註釋

When Congress enacted the Crude Oil Windfall Profit Tax Act of 1980, only a few sophisticated tax professionals were cognizant of the technical problems that would ensue in implementing the windfall profit tax (WPT). In the 18 month since, there has been a wealth of technical literature published on compliance problems, and on suggestions for minimizing the WPT. This is a collection of articles, and while there is some duplication of focus in the articles, it should prove valuable to readers, as two or more explanations of the same problem or issue often facilitates a reader's comprehension.