A Primeron Mineral Taxation

Thomas Baunsgaard

No 2001/139, IMF Working Papers from International Monetary Fund

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.

Keywords: WP; economic rent; tax system; supply price; transfer pricing; cash flow; tax liability; Taxation; mineral tax; mining and petroleum; mineral extraction; developing countries; import duty; progressive tax; opportunity cost; Resource rent tax; Non-renewable resources; Production sharing; Income and capital gains taxes; Corporate income tax; Middle East (search for similar items in EconPapers)
Pages: 35
Date: 2001-09-01
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Citations: View citations in EconPapers (20)

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