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- W200099723 abstract "The Economic Recovery Tax Act of 1981 (ERTA) reduced the Windfall Profit Tax on newly discovered oil and provided tax reduction for certain others. The expressed objective of the act in general was to provide a stimulus to the supply of goods and services for the US economy. Thus, for oil, the primary objective of the act was to stimulate exploration and development of new prospects which in turn would reduce US dependence on foreign oil. This article includes an explanation and analysis of that portion of the ERTA of 1981 relating to the Windfall Profit Tax. An attempt is made to determine the effect of the act on crude oil producers subject to the Windfall Profit Tax. The article also discusses the Act's stated objective of providing a stimulus for exploration and development of new oil prospects. Before discussing the ERTA, a brief explanation of the Windfall Profit Tax is presented. 15 references." @default.
- W200099723 created "2016-06-24" @default.
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- W200099723 date "1982-06-01" @default.
- W200099723 modified "2023-09-28" @default.
- W200099723 title "Effect of the Economic Recovery Tax Act of 1981 on the Windfall Profit Tax" @default.
- W200099723 hasPublicationYear "1982" @default.
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