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The taxation of extractive industries: Mining

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  • James M. Otto

Abstract

The taxation of the mining industry varies considerably from nation to nation. This paper reflects on the evolving use of various taxation approaches applied by governments to the mining sector. It includes a description of the principal tax types and investment tax incentives and briefly describes the main policy issues pertaining to mineral sector taxation.

Suggested Citation

  • James M. Otto, 2017. "The taxation of extractive industries: Mining," WIDER Working Paper Series wp-2017-75, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2017-75
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    File URL: https://www.wider.unu.edu/sites/default/files/wp2017-75.pdf
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    References listed on IDEAS

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    1. James M. Otto, 2010. "Community Development Agreement," World Bank Publications - Reports 27729, The World Bank Group.
    2. James M. Otto, 2017. "How do we legislate for improved community development?," WIDER Working Paper Series 102, World Institute for Development Economic Research (UNU-WIDER).
    3. James M. Otto, 2017. "How do we legislate for improved community development?," WIDER Working Paper Series wp-2017-102, World Institute for Development Economic Research (UNU-WIDER).
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    Cited by:

    1. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024. "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 593-634, April.
    2. -, 2022. "Fiscal Panorama of Latin America and the Caribbean 2022: Fiscal policy challenges for sustainable and inclusive development," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 48015 edited by Eclac.
    3. Anton Löf & Olof Löf & Magnus Ericsson, 2021. "Resource rents in the diamond industry 2014-19: Rents, issues, methods, and data availability," WIDER Working Paper Series wp-2021-39, World Institute for Development Economic Research (UNU-WIDER).
    4. Vincent Géronimi & Claire Mainguy, 2020. "Exploitation minière et développement : des effets toujours controversés. Introduction," Mondes en développement, De Boeck Université, vol. 0(1), pages 7-29.

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