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Zambia's mining windfall tax

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  • Olav Lundstøl
  • Jan Isaksen

Abstract

In 2008, the Government of Zambia reformed its mining tax regime for large-scale copper mines through a unilateral legislative change. The country went from having one of the lowest average effective tax rates and government take to be above the average. We focus on a particularly controversial element of the packet of changes: the windfall tax. We trace adjustments in the mining tax regimes since independence and calculate effective tax rates and the fiscal sharing between government and companies.

Suggested Citation

  • Olav Lundstøl & Jan Isaksen, 2018. "Zambia's mining windfall tax," WIDER Working Paper Series wp-2018-51, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2018-51
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    References listed on IDEAS

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