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...

Повний опис

Бібліографічні деталі
Автор: Baunsgaard, Thomas
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2001.
Серія:IMF Working Papers; Working Paper ; No. 2001/139
Онлайн доступ:Full text available on IMF