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A Primeron Mineral Taxation

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  • Thomas Baunsgaard
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    Abstract

    The paper discusses options available to tax mineral extraction projects particularly in developing countries. A desirable government share of the economic rent generated from mineral extraction can be achieved through different tax and non-tax instruments. This gives some room to design a fiscal regime that will be attractive to investors while providing the government with a fair share of the economic rent. However, achieving this will require a careful assessment of the appropriate distribution of risk and reward between the investor and the government. Moreover, there is growing pressure on countries to provide increasingly lenient fiscal terms so as to remain competitive as global investment destinations.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 01/139.

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    Length: 35
    Date of creation: 01 Sep 2001
    Date of revision:
    Handle: RePEc:imf:imfwpa:01/139

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    Related research

    Keywords: Taxation; Developing countries; rate of return; tax system; fiscal stability; tax rate; fiscal regime; fiscal terms; tax liability; tax regime; investors; fiscal regimes; tax burden; tax credit; real rate of return; fiscal documentation; tax avoidance; risk premium; taxable income; tax policy; investment incentives; tax rates; private investor; tax systems; fiscal incentives; fiscal framework; depreciation allowances; fiscal loss; tax authorities; tax evasion; corporate tax; corporate taxes; accelerated depreciation; investment needs; profit sharing; fiscal systems; expenditure levels; income tax rate; tax credits; interest payments; foreign capital; international finance; fiscal affairs department; investment climate; public expenditures; tax base; fiscal package; tax on dividends; investment tax credits; tax administrations; multinational companies; investment environment; distribution of dividends; interest costs; tax revenues; public investment; return on investment; private investment; tax design; capital expenditure; domestic saving; fiscal impact; fiscal competition; tax authority; cost of capital; annual budget; rates of return; fiscal burden; fiscal problems; fiscal situation; fiscal affairs; liquidity constraints;

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    Cited by:
    1. Lee Robinson & Alice Nicole Sindzingre, 2012. "China’s Ambiguous Impacts on Commodity-Dependent Countries: the Example of Sub-Saharan Africa (with a Focus on Zambia)," EconomiX Working Papers 2012-39, University of Paris West - Nanterre la Défense, EconomiX.
    2. Ousman Gajigo & Emelly Mutambatsere & Guirane Samba Ndiaye, 2012. "Working Paper 147 - Gold Mining in Africa-Maximizing Economic Returns for Countries," Working Paper Series 378, African Development Bank.
    3. Silvana Tordo, 2007. "Fiscal Systems for Hydrocarbons : Design Issues," World Bank Publications, The World Bank, number 6746, October.
    4. Thomas Baunsgaard, 2003. "Fiscal Policy in Nigeria," IMF Working Papers 03/155, International Monetary Fund.

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