The taxation of extractive industries: Mining

James M. Otto

No wp-2017-75, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: The taxation of the mining industry varies considerably from nation to nation. This paper reflects on the evolving use of various taxation approaches applied by governments to the mining sector. It includes a description of the principal tax types and investment tax incentives and briefly describes the main policy issues pertaining to mineral sector taxation.

Keywords: Mining; Mining taxation; Royalties; Transfer pricing (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (4)

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