Several preliminary scoping studies have identified a significant potential for captured CO₂ for enhanced oil recovery (EOR) projects outside North America. In countries where severe upstream fiscal terms can constitute an obstacle for such projects when they are profitable before tax, incentives should be considered. We compare several incentive schemes by running simulations on a realistic CO₂-EOR project inspired by the Denver unit of the Wasson US field. The economic approach is based on incremental net present values (NPV). This requires dual simulations of a base case and a CO₂-EOR case because the calculus is not linear and cannot be run on a single incremental costs and production case. The design of the incentive package is challenging for the host country. The incentive package should sufficiently improve the company NPV without reducing the State NPV in most situations that are likely to occur. By looking at both oil company and host country incremental NPV, we show that improvements in cost deductions, through accelerated capital expenses depreciation and uplift, are better suited for the host country than tax rate reductions. We also explore an upstream tax recycling scheme for financing CO₂ purchase costs.

几项初步范围研究已经确定了捕获的CO ₂的巨大潜力，可用于北美以外地区提高石油采收率（EOR）的项目。在苛刻的上游财政条件可能会阻碍此类项目（税前获利）的国家，应考虑采取激励措施。我们通过在美国Wasson油田的丹佛分公司的启发下，对一个现实的CO ₂ -EOR项目进行模拟，比较了几种激励方案。经济方法基于增量净现值（NPV）。这需要对基本情况和CO _2进行双重仿真-EOR情况，因为演算不是线性的，无法在单个增量成本和生产情况下运行。激励措施的设计对东道国具有挑战性。在大多数情况下，激励措施应足以改善公司的净现值，而不会降低州净现值。通过考察石油公司和东道国的增量净现值，我们表明，通过加快资本支出的贬值和提价，成本降低的改善比降低税率更适合于东道国。我们还将探索上游税收回收计划，以筹集CO ₂购买成本。