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150128 ||| eng |
| 020 |
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|a 9781451856040
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| 100 |
1 |
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|a Baunsgaard, Thomas
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| 245 |
0 |
0 |
|a A Primeron Mineral Taxation
|c Thomas Baunsgaard
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2001
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| 300 |
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|a 35 pages
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| 651 |
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4 |
|a United States
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Mining, Extraction, and Refining: Other Nonrenewable Resources
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| 653 |
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|a Taxes
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| 653 |
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|a Corporations
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| 653 |
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|a Nonrenewable Resources and Conservation: General
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| 653 |
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|a Personal Income and Other Nonbusiness Taxes and Subsidies
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| 653 |
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|a Income tax
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| 653 |
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|a Natural Resources
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| 653 |
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|a Corporate & business tax
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Environment
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| 653 |
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|a Corporate Taxation
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| 653 |
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|a Environmental management
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| 653 |
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|a Non-renewable resources
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| 653 |
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|a Mining, Extraction, and Refining: Hydrocarbon Fuels
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| 653 |
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|a Production sharing
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| 653 |
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|a Corporate income tax
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| 653 |
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|a Resource rent tax
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| 653 |
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|a Income and capital gains taxes
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| 653 |
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|a Natural resources
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| 653 |
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|a Taxation
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| 653 |
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|a Oil and gas leases
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a IMF Working Papers
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| 028 |
5 |
0 |
|a 10.5089/9781451856040.001
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| 856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/001/2001/139/001.2001.issue-139-en.xml?cid=15320-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a 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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