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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Détails bibliographiques
Auteur principal: Baunsgaard, Thomas
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2001.
Collection:IMF Working Papers; Working Paper ; No. 2001/139
Accès en ligne:Full text available on IMF