Taxation And The Development Of The Mining Sector In Developing Countries
Abstract
A theoretical and empirical examination is made of the alternative mineral tax structures available to governments in developing countries. It is carried out in a context where some foreign investment is required for the development of the resource base. This project has three primary objectives. First, we wish to develop a more comprehensive applied economic model of the mine where the various states of the mining cycle are developed. Secondly, an empirical assessment will be made of a wide range of taxation and regulatory structures through the simulation of the above economic model in order to evaluate the likely investment, production and resource allocation effects of the various mineral taxes and regulations. Thirdly, a set of normative guideless will be developed for governments to use in the design of their tax policies. These guidelines will be operational in nature and will differentiate between the different categories of minerals which yield divergent economic outcomes as a result of these taxes and regulations.Download Info
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Paper provided by JDI Executive Programs in its series Development Discussion Papers with number 1980-12.Length: 58 pages
Date of creation: Aug 1980
Date of revision:
Handle: RePEc:qed:dpaper:466
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Related research
Keywords: mining; tax structures; tax analysis;Find related papers by JEL classification:
- Q38 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Government Policy (includes OPEC Policy)
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Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Glenn Jenkins & G.P. SHUKLA, 1990. "Fiscal Policies For Mining (Gold) In The Pacific Islands," Development Discussion Papers 1990-03, JDI Executive Programs.
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