The taxation of power generation is complex, and small adjustments can make a large impact, particularly for hydropower. Over the last few years, THEMA has inter alia analysed issues related to the tax system, depreciation rules and property taxes.
THEMA has in recent years analysed a number of issues related to the taxation of power generation, including concession-based payments. Clients include inter alia Energy Norway, the Association of Power Counties (Kraftfylka), the Ministry of Petroleum and Energy and the Ministry of Finance.
Topics include economic analysis of the investment incentives in the resource rent tax, analysis of proposals for changes in the tax system (including the special depreciation rules for wind power), the design of the property tax and the distributional effects of the total tax system.
Read more here (in Norwegian):
THEMA Rapport 2015-17 >> Vannkraftinvesteringer og skatt
THEMA Rapport 2016-18 >> Fylkeskommunale inntekter fra vannkraft
THEMA Rapport 2017-03 >> Kapitaliseringsrenten i formuesverdiberegningen