Hidden Bibliographic Details
| Varying Form of Title: | Iceland, advancing tax reform and the taxation of natural resources
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| Other authors / contributors: | International Monetary Fund, issuing body.
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| ISBN: | 1283560720
9781283560726
9781462377855
1462377858
1462301177
9781462301171
9781455272518
1455272515
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| Notes: | Online resource; title from PDF title page (IMF Web site, viewed August 31, 2011).
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| Summary: | This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland's major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of the financial sector can be improved by a number of measures. The measures that increase fiscal levies on energy-intensive industries should be avoided. The proposals in this paper aim at efficiency and equity in the tax system rather than revenue growth.
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