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Estimation Of Production Cost For Tin In The Medium Mines Of Bolivia


  • Glenn Jenkins

    () (Queen's University, Kingston, On, Canada)


This analysis points out two important modifications that could be made to the present tax system. First, mine costs could be separated from non-mine costs. The non-mine costs for tin are essentially the smelting charges of ENAF plus a much less significant level of charges. The presumptive cost for the basis of taxation should be equal to the standard mining costs plus the transportation and insurance part of standard non-mining costs plus the actual smelting charges levied by ENAF. Secondly, presumptive costs for taxation purposes should be indexed to the charges in an index of Bolivian mining costs.

Suggested Citation

  • Glenn Jenkins, 1980. "Estimation Of Production Cost For Tin In The Medium Mines Of Bolivia," Development Discussion Papers 1980-09, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:43

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    mining costs; mineral production costs; tin; Bolivia;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies


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