Source: A Primeron Mineral Taxation
Series: IMF Working Papers
Author(s): Thomas Baunsgaard
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 September 2001
Keywords: mineral tax, mining and petroleum, mineral extraction, rate of return, tax system, fiscal stability, tax rate,
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 thr...