Zambia's mining windfall tax

Olav Lundstøl and Jan Isaksen

No wp-2018-51, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: In 2008, the Government of Zambia reformed its mining tax regime for large-scale copper mines through a unilateral legislative change. The country went from having one of the lowest average effective tax rates and government take to be above the average. We focus on a particularly controversial element of the packet of changes: the windfall tax. We trace adjustments in the mining tax regimes since independence and calculate effective tax rates and the fiscal sharing between government and companies.

Keywords: Mining; Windfall tax; Fiscal benefit sharing; Fiscal regime (search for similar items in EconPapers)
Date: 2018
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