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La fiscalité minière en Afrique : le secteur de l’or dans 14 pays de 1980 à 2015

Author

Listed:
  • Bertrand Laporte

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UCA [2017-2020] - Université Clermont Auvergne [2017-2020] - CNRS - Centre National de la Recherche Scientifique)

  • Celine de Quatrebarbes

    (FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

  • Yannick Bouterige

    (FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

Abstract

The lack of information about the mining resource rent sharing between governments and investors is an easy statement in Africa. Existing public databases are often insufficient for a deep analysis of the African tax law applied to natural resource sectors, which limits the academic and operational work. The FERDI publishes the first tax and legal database which specifies the tax regime applied to industrial gold mining companies in 14 African countries from the 1980s to 2015. The database featuring three major innovations: (i) an inventory of taxes and duties (rate, base and exemptions) payable during the prospecting phase and mining phase of a gold mining project; (ii) an entirely new level of historical depth; (iii) the link between each piece of tax information and its legal source. This database is used to make a first analysis of tax regimes and rent sharing in gold producer countries. The first results emphasize heterogeneity of tax regimes between English-speaking and French-speaking countries with a convergence of the average effective tax rates that increase in most countries following the tax reforms undertaken since 2010. Codes JEL : Q38, K34, C80.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Bertrand Laporte & Celine de Quatrebarbes & Yannick Bouterige, 2015. "La fiscalité minière en Afrique : le secteur de l’or dans 14 pays de 1980 à 2015," Post-Print hal-01993172, HAL.
    • Handle: RePEc:hal:journl:hal-01993172
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    Cited by:

    1. Feulefack Kemmanang, Ludovic, 2021. "Does resource dependence cushion the impact of thin capitalization rules on foreign investment inflows? Evidence from Africa," Resources Policy, Elsevier, vol. 72(C).
    2. Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2019. "Rent sharing and progressivity of tax regimes in the mining sector: An analysis of 21 African gold-producing countries [Partage de la rente et progressivité des régimes fiscaux dans le secteur mini," CERDI Working papers halshs-02103047, HAL.
    3. Bourgain, Arnaud & Zanaj, Skerdilajda, 2020. "A tax competition approach to resource taxation in developing countries," Resources Policy, Elsevier, vol. 65(C).
    4. Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2018. "A model for sharing mineral resource rent in African countries [Un modèle de partage de la rente minière dans les pays africains]," Post-Print hal-01975721, HAL.
    5. Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2019. "Partage de la rente et progressivité des régimes fiscaux dans le secteur minier : une analyse sur 21 pays africains producteurs d’or," Working Papers P252, FERDI.

    More about this item

    JEL classification:

    • Q38 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Government Policy (includes OPEC Policy)
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General

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