Hidden Bibliographic Details
| Other authors / contributors: | International Monetary Fund. Fiscal Affairs Department.
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| ISBN: | 1451901208
9781451901207
1462312551
9781462312559
1452793603
9781452793603
1282061429
9781282061422
9786613799210
6613799211
9781451856040
1451856040
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| Notes: | Includes bibliographical references (pages 32-34).
Restrictions unspecified
Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2010.
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212
English.
digitized 2010 HathiTrust Digital Library committed to preserve
Print version record.
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| Summary: | Annotation 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.
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| Other form: | Print version: Baunsgaard, Thomas. Primer on mineral taxation. [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., ©2001
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| Standard no.: | 10.5089/9781451901207.001
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