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...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2001
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 01/139 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 URL des Erstveröffentlichers |
| Zusammenfassung: | 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 regime that will be attractive to investors while providing the government with a fair share of the economic rent. However, achieving this will require a careful assessment of the appropriate distribution of risk and reward between the investor and the government. Moreover, there is growing pressure on countries to provide increasingly lenient fiscal terms so as to remain competitive as global investment destinations |
| Beschreibung: | 1 Online-Ressource (35 p) |
| ISBN: | 1451856040 9781451856040 |
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| index_date | 2024-07-03T20:13:29Z |
| indexdate | 2024-07-10T09:35:37Z |
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| spelling | Baunsgaard, Thomas Verfasser aut A Primeron Mineral Taxation Baunsgaard, Thomas Washington, D.C International Monetary Fund 2001 1 Online-Ressource (35 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 01/139 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 regime that will be attractive to investors while providing the government with a fair share of the economic rent. However, achieving this will require a careful assessment of the appropriate distribution of risk and reward between the investor and the government. Moreover, there is growing pressure on countries to provide increasingly lenient fiscal terms so as to remain competitive as global investment destinations Online-Ausg http://elibrary.imf.org/view/IMF001/00092-9781451856040/00092-9781451856040/00092-9781451856040.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Baunsgaard, Thomas A Primeron Mineral Taxation |
| title | A Primeron Mineral Taxation |
| title_auth | A Primeron Mineral Taxation |
| title_exact_search | A Primeron Mineral Taxation |
| title_exact_search_txtP | A Primeron Mineral Taxation |
| title_full | A Primeron Mineral Taxation Baunsgaard, Thomas |
| title_fullStr | A Primeron Mineral Taxation Baunsgaard, Thomas |
| title_full_unstemmed | A Primeron Mineral Taxation Baunsgaard, Thomas |
| title_short | A Primeron Mineral Taxation |
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