Using taxation to enable a fair and thriving mining industry (English)

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.

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Author

Tadros,Farid M.;

Svensson,Kristina;
Document Date
2010/06/01
Document Type
Brief
Report Number
59792
Volume No
1
Total Volume(s)
1
Country
World,
Region
Other,
Disclosure Date
2011/02/23
Disclosure Status
Disclosed
Doc Name
Using taxation to enable a fair and thriving mining industry
Keywords
Mining

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Citation

Tadros,Farid M.; Svensson,Kristina.

Using taxation to enable a fair and thriving mining industry (English). Investment climate in practice ; no. 13. Business taxation Washington, DC: World Bank. http://documents.worldbank.org/curated/en/866131468161353829

Using taxation to enable a fair and thriving mining industry (English)

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