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...

Full description

Bibliographic Details
Main Author: Baunsgaard, Thomas
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2001.
Series:IMF Working Papers; Working Paper ; No. 2001/139
Online Access:Full text available on IMF