Description: Using Taxation to Enable a Fair and Thriving Mining Industry

Using Taxation to Enable a Fair and Thriving Mining Industry

Tax policy is an important tool for attracting investment and spurring growth in mining a valuable industry. This note examines the implications of tax policy from the perspectives of governments and investors, analyzing royalties, windfall taxes,...

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Bibliographic Details
Main Authors:	Tadros, Farid, Svensson, Kristina
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ACCELERATED DEPRECIATION ADVISORY SERVICE ADVISORY SERVICES BALANCE SHEET BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS CAPITAL ASSETS CAPITAL COSTS CAPITAL INVESTMENT CASH FLOW CASH OUTFLOWS COMMODITY COMMODITY PRICE COMMODITY PRICES COMPETITIVE MARKETS COST OF CAPITAL COST STRUCTURE DEBT DEBTS DEDUCTIONS DEFERRED INCOME TAX DEPRECIATION DEPRECIATION ALLOWANCES DEVELOPING COUNTRIES ECONOMIC GROWTH EFFECTIVE TAX RATES EQUIPMENT EQUITY PARTICIPATION EQUITY STAKE FINANCE CORPORATION FINANCIAL CRISIS FINANCIAL HEALTH FINANCIAL STABILITY FISCAL POLICIES FISCAL POLICY FOREIGN INVESTMENT GOVERNMENT REVENUE GOVERNMENT REVENUES INCOME INCOME TAX INITIAL INVESTMENTS INTERNAL RATE OF RETURN INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVENTORIES INVESTMENT CLIMATE INVESTMENT CLIMATES INVESTMENT REQUIREMENTS JOB CREATION LIABILITY MATURITY MULTINATIONAL MULTINATIONAL CORPORATIONS NATURAL RESOURCES OPPORTUNITY COSTS OUTPUT PUBLIC INVESTMENT RECEIPTS RENEGOTIATION RETURNS SALES REVENUE SHAREHOLDERS STATEMENT SUSTAINABLE DEVELOPMENT TAX TAX ADMINISTRATION TAX BURDEN TAX LIABILITY TAX PAYMENT TAX PAYMENTS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REGIME TAX REVENUE TAXABLE INCOME TAXATION TAXPAYERS TECHNOLOGY TRANSFERS TRANSPARENCY TRANSPARENCY INITIATIVE
Online Access:	http://documents.worldbank.org/curated/en/2010/06/13817461/using-taxation-enable-fair-thriving-mining-industry http://hdl.handle.net/10986/10484

Description
Summary:	Tax policy is an important tool for attracting investment and spurring growth in mining a valuable industry. This note examines the implications of tax policy from the perspectives of governments and investors, analyzing royalties, windfall taxes, depreciation allowances, loss carry-forward provisions, and tax administration.

Using Taxation to Enable a Fair and Thriving Mining Industry

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