A Primeron Mineral Taxation /

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 re...

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Hlavní autor: Baunsgaard, Thomas
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2001.
Edice:IMF Working Papers; Working Paper ; No. 2001/139
On-line přístup:Full text available on IMF