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A Primeron Mineral Taxation

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  • Thomas Baunsgaard

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.

Suggested Citation

  • Thomas Baunsgaard, 2001. "A Primeron Mineral Taxation," IMF Working Papers 01/139, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:01/139
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    Cited by:

    1. Silvana Tordo, 2007. "Fiscal Systems for Hydrocarbons : Design Issues," World Bank Publications, The World Bank, number 6746.
    2. repec:eee:crpeac:v:48:y:2017:i:c:p:53-81 is not listed on IDEAS
    3. Robin Boadway & Michael Keen, 2009. "Theoretical Perspectives on Resource Tax Design," Working Papers 1206, Queen's University, Department of Economics.
    4. Laporte, Bertrand & de Quatrebarbes, Céline, 2015. "What do we know about the sharing of mineral resource rent in Africa?," Resources Policy, Elsevier, vol. 46(P2), pages 239-249.
    5. Thomas Baunsgaard, 2003. "Fiscal Policy in Nigeria; Any Role for Rules?," IMF Working Papers 03/155, International Monetary Fund.
    6. Bobylev Yuriy & Turuntseva Marina, 2010. "Taxation of the mineral sector," Research Paper Series, Gaidar Institute for Economic Policy, issue 140P.
    7. Yuri Bobylev & Georgy Idrisov & Sergey Sinelnikov-Murylev, 2012. "Export Duties on Oil and Oil Products: Cancel Expediency and Scenario Analysis," Research Paper Series, Gaidar Institute for Economic Policy, issue 161P.
    8. 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 Nanterre, EconomiX.
    9. 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.

    More about this item

    Keywords

    Developing countries; Mining sector; Taxation; mineral tax; mining and petroleum; mineral extraction; rate of return; tax system; fiscal stability; tax rate;

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