Mining Royalties

Mining Royalties
Author: James Otto
Publisher: World Bank Publications
Total Pages: 328
Release: 2006
Genre: Business & Economics
ISBN:

This book discusses the history of royalties and the types currently in use, covering issues such as tax administration, revenue distribution and reporting. It identifies the strengths and weaknesses of various royalty approaches and their impact on production decisions and mine economics. A section on governance looks at the management of mining revenue by governments and the need for transparency. There is an attached CD with examples of royalty legislation from over 40 countries.

Project + Certification

Project + Certification
Author: Logical Operations Logical Operations
Publisher:
Total Pages:
Release: 2004
Genre:
ISBN: 9780758084620

Issues in Extractive Resource Taxation

Issues in Extractive Resource Taxation
Author: Mr.James L. Smith
Publisher: International Monetary Fund
Total Pages: 26
Release: 2012-12-06
Genre: Business & Economics
ISBN: 1475573464

This paper provides a conceptual overview of economists’ attempts to learn about the effects of taxes on extractive resources. The emphasis is on research methods and techniques, with no attempt to provide a comprehensive tabulation of previous empirical results or policy conclusions regarding preferred tax instruments or systems. We argue, in fact, that the nature of such conclusions largely depends on the researcher’s choice of modeling framework. Many alternative frameworks and approaches have been developed in the literature. Our goal is to describe the differences among them and to note their strengths and limitations.

The Taxation of Petroleum and Minerals

The Taxation of Petroleum and Minerals
Author: Philip Daniel
Publisher: Routledge
Total Pages: 471
Release: 2010-04-15
Genre: Business & Economics
ISBN: 1136966951

Oil, gas and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly.

Coal Severance Taxes

Coal Severance Taxes
Author: United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Energy and Power
Publisher:
Total Pages: 428
Release: 1980
Genre: Coal
ISBN:

Mining Taxation

Mining Taxation
Author: Eric Lilford
Publisher: Springer Nature
Total Pages: 246
Release: 2020-08-30
Genre: Business & Economics
ISBN: 3030498212

This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topic primarily from a Government standpoint rather than the mining industry. This book aims to provide a balance in this debate by comparing the financial outcomes gained or foregone by both Government and industry under different policy regimes. The discussions are supported by quantitative examples to more clearly articulate the potential outcomes and better inform future fiscal policy decisions.

The Mining Law Review

The Mining Law Review
Author: Erik Richer La Flèche
Publisher:
Total Pages: 215
Release: 2021
Genre:
ISBN: 9781838628062