Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/163046
Authors: 
Otto, James M.
Year of Publication: 
2017
Series/Report no.: 
WIDER Working Paper 2017/75
Abstract: 
The taxation of the mining industry varies considerably from nation to nation. This paper reflects on the evolving use of various taxation approaches applied by governments to the mining sector. It includes a description of the principal tax types and investment tax incentives and briefly describes the main policy issues pertaining to mineral sector taxation. The author concludes that governments when devising mineral sector fiscal systems should carefully assess their fiscal options in a holistic approach that anticipates commodity price cycles, and that mining companies should anticipate fiscal system changes that reflect the evolution of the political economy in which they operate.
Subjects: 
mining
mining taxation
royalties
additional profits tax
transfer pricing
revenue stabilization fund
JEL: 
O13
Q3
H2
F3
ISBN: 
978-92-9256-299-1
Document Type: 
Working Paper

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