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International mining taxation issues and comparisons

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  • Dale L Hull
  • Gilles Bergevin
  • James Lauer

Abstract

This paper presents the quantitative results of recent research on Canada's minerals and metals industry, and its international competitiveness for mineral investment. The information and analysis presented are derived from the work of a Canadian government‐industry task force that was created in 1991, under the auspices of the Intergovernmental Working Group on the Mineral Industry (IGWG). Much of this work deals with mining taxation in several Canadian provinces. More importantly, an attempt is made to evaluate the total tax burden that the mining industry must bear, on a project basis, at all levels from exploration through refining operations in many important competitor countries. While the focus of the paper is on an international comparison of mining taxation, some non‐tax issues relating to Canada's competitiveness for mineral investment are addressed.

Suggested Citation

  • Dale L Hull & Gilles Bergevin & James Lauer, 1995. "International mining taxation issues and comparisons," Natural Resources Forum, Blackwell Publishing, vol. 19(1), pages 15-29, February.
    • Handle: RePEc:wly:natres:v:19:y:1995:i:1:p:15-29
    DOI: 10.1111/j.1477-8947.1995.tb00589.x
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