Alaska’s Oil Production Tax: Comparing the Old and the New

Last year the Alaska Legislature made a controversial change in the oil production tax, the state’s largest source of oil revenue. The old tax, known as ACES (Alaska’s Clear and Equitable Share), was replaced with MAPA (More Alaska Production Act, or SB21).  Critics and supporters of the change strongly disagree about which tax structure would benefit Alaska the most over time—and in August voters will decide whether they want to keep or repeal the new tax. Scott Goldsmith, professor emeritus of economics at ISER, has analyzed the potential effects of the old and the new tax on state oil revenues and new jobs.

To see the paper, Web Note 17. Alaska’s Oil Production Tax: Comparing the Old and the New, click here; to see a presentation about the analysis, click here.

If you have questions, get in touch with ISER at uaa_iser@uaa.alaska.edu or 907-786-7710.
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