Using Taxation to Enable a Fair and Thriving Mining Industry

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,...

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Main Authors:	Tadros, Farid, Svensson, Kristina
Format:	Brief
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ACCELERATED DEPRECIATION ADVISORY SERVICE ADVISORY SERVICES BALANCE SHEET BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS CAPITAL ASSETS CAPITAL COSTS CAPITAL INVESTMENT CASH FLOW CASH OUTFLOWS COMMODITY COMMODITY PRICE COMMODITY PRICES COMPETITIVE MARKETS COST OF CAPITAL COST STRUCTURE DEBT DEBTS DEDUCTIONS DEFERRED INCOME TAX DEPRECIATION DEPRECIATION ALLOWANCES DEVELOPING COUNTRIES ECONOMIC GROWTH EFFECTIVE TAX RATES EQUIPMENT EQUITY PARTICIPATION EQUITY STAKE FINANCE CORPORATION FINANCIAL CRISIS FINANCIAL HEALTH FINANCIAL STABILITY FISCAL POLICIES FISCAL POLICY FOREIGN INVESTMENT GOVERNMENT REVENUE GOVERNMENT REVENUES INCOME INCOME TAX INITIAL INVESTMENTS INTERNAL RATE OF RETURN INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVENTORIES INVESTMENT CLIMATE INVESTMENT CLIMATES INVESTMENT REQUIREMENTS JOB CREATION LIABILITY MATURITY MULTINATIONAL MULTINATIONAL CORPORATIONS NATURAL RESOURCES OPPORTUNITY COSTS OUTPUT PUBLIC INVESTMENT RECEIPTS RENEGOTIATION RETURNS SALES REVENUE SHAREHOLDERS STATEMENT SUSTAINABLE DEVELOPMENT TAX TAX ADMINISTRATION TAX BURDEN TAX LIABILITY TAX PAYMENT TAX PAYMENTS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REGIME TAX REVENUE TAXABLE INCOME TAXATION TAXPAYERS TECHNOLOGY TRANSFERS TRANSPARENCY TRANSPARENCY INITIATIVE
Online Access:	http://documents.worldbank.org/curated/en/2010/06/13817461/using-taxation-enable-fair-thriving-mining-industry http://hdl.handle.net/10986/10484

id	okr-10986-10484
recordtype	oai_dc
spelling	okr-10986-104842021-04-23T14:02:50Z Using Taxation to Enable a Fair and Thriving Mining Industry Tadros, Farid Svensson, Kristina ACCELERATED DEPRECIATION ADVISORY SERVICE ADVISORY SERVICES BALANCE SHEET BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS CAPITAL ASSETS CAPITAL COSTS CAPITAL INVESTMENT CASH FLOW CASH OUTFLOWS COMMODITY COMMODITY PRICE COMMODITY PRICES COMPETITIVE MARKETS COST OF CAPITAL COST STRUCTURE DEBT DEBTS DEDUCTIONS DEFERRED INCOME TAX DEPRECIATION DEPRECIATION ALLOWANCES DEVELOPING COUNTRIES ECONOMIC GROWTH EFFECTIVE TAX RATES EQUIPMENT EQUITY PARTICIPATION EQUITY STAKE FINANCE CORPORATION FINANCIAL CRISIS FINANCIAL HEALTH FINANCIAL STABILITY FISCAL POLICIES FISCAL POLICY FOREIGN INVESTMENT GOVERNMENT REVENUE GOVERNMENT REVENUES INCOME INCOME TAX INITIAL INVESTMENTS INTERNAL RATE OF RETURN INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVENTORIES INVESTMENT CLIMATE INVESTMENT CLIMATES INVESTMENT REQUIREMENTS JOB CREATION LIABILITY MATURITY MULTINATIONAL MULTINATIONAL CORPORATIONS NATURAL RESOURCES OPPORTUNITY COSTS OUTPUT PUBLIC INVESTMENT RECEIPTS RENEGOTIATION RETURNS SALES REVENUE SHAREHOLDERS STATEMENT SUSTAINABLE DEVELOPMENT TAX TAX ADMINISTRATION TAX BURDEN TAX LIABILITY TAX PAYMENT TAX PAYMENTS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REGIME TAX REVENUE TAXABLE INCOME TAXATION TAXPAYERS TECHNOLOGY TRANSFERS TRANSPARENCY TRANSPARENCY INITIATIVE 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. 2012-08-13T11:44:03Z 2012-08-13T11:44:03Z 2010-06 http://documents.worldbank.org/curated/en/2010/06/13817461/using-taxation-enable-fair-thriving-mining-industry http://hdl.handle.net/10986/10484 English Investment Climate in Practice; No. 13 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	ACCELERATED DEPRECIATION ADVISORY SERVICE ADVISORY SERVICES BALANCE SHEET BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS CAPITAL ASSETS CAPITAL COSTS CAPITAL INVESTMENT CASH FLOW CASH OUTFLOWS COMMODITY COMMODITY PRICE COMMODITY PRICES COMPETITIVE MARKETS COST OF CAPITAL COST STRUCTURE DEBT DEBTS DEDUCTIONS DEFERRED INCOME TAX DEPRECIATION DEPRECIATION ALLOWANCES DEVELOPING COUNTRIES ECONOMIC GROWTH EFFECTIVE TAX RATES EQUIPMENT EQUITY PARTICIPATION EQUITY STAKE FINANCE CORPORATION FINANCIAL CRISIS FINANCIAL HEALTH FINANCIAL STABILITY FISCAL POLICIES FISCAL POLICY FOREIGN INVESTMENT GOVERNMENT REVENUE GOVERNMENT REVENUES INCOME INCOME TAX INITIAL INVESTMENTS INTERNAL RATE OF RETURN INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVENTORIES INVESTMENT CLIMATE INVESTMENT CLIMATES INVESTMENT REQUIREMENTS JOB CREATION LIABILITY MATURITY MULTINATIONAL MULTINATIONAL CORPORATIONS NATURAL RESOURCES OPPORTUNITY COSTS OUTPUT PUBLIC INVESTMENT RECEIPTS RENEGOTIATION RETURNS SALES REVENUE SHAREHOLDERS STATEMENT SUSTAINABLE DEVELOPMENT TAX TAX ADMINISTRATION TAX BURDEN TAX LIABILITY TAX PAYMENT TAX PAYMENTS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REGIME TAX REVENUE TAXABLE INCOME TAXATION TAXPAYERS TECHNOLOGY TRANSFERS TRANSPARENCY TRANSPARENCY INITIATIVE
spellingShingle	ACCELERATED DEPRECIATION ADVISORY SERVICE ADVISORY SERVICES BALANCE SHEET BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS CAPITAL ASSETS CAPITAL COSTS CAPITAL INVESTMENT CASH FLOW CASH OUTFLOWS COMMODITY COMMODITY PRICE COMMODITY PRICES COMPETITIVE MARKETS COST OF CAPITAL COST STRUCTURE DEBT DEBTS DEDUCTIONS DEFERRED INCOME TAX DEPRECIATION DEPRECIATION ALLOWANCES DEVELOPING COUNTRIES ECONOMIC GROWTH EFFECTIVE TAX RATES EQUIPMENT EQUITY PARTICIPATION EQUITY STAKE FINANCE CORPORATION FINANCIAL CRISIS FINANCIAL HEALTH FINANCIAL STABILITY FISCAL POLICIES FISCAL POLICY FOREIGN INVESTMENT GOVERNMENT REVENUE GOVERNMENT REVENUES INCOME INCOME TAX INITIAL INVESTMENTS INTERNAL RATE OF RETURN INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVENTORIES INVESTMENT CLIMATE INVESTMENT CLIMATES INVESTMENT REQUIREMENTS JOB CREATION LIABILITY MATURITY MULTINATIONAL MULTINATIONAL CORPORATIONS NATURAL RESOURCES OPPORTUNITY COSTS OUTPUT PUBLIC INVESTMENT RECEIPTS RENEGOTIATION RETURNS SALES REVENUE SHAREHOLDERS STATEMENT SUSTAINABLE DEVELOPMENT TAX TAX ADMINISTRATION TAX BURDEN TAX LIABILITY TAX PAYMENT TAX PAYMENTS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REGIME TAX REVENUE TAXABLE INCOME TAXATION TAXPAYERS TECHNOLOGY TRANSFERS TRANSPARENCY TRANSPARENCY INITIATIVE Tadros, Farid Svensson, Kristina Using Taxation to Enable a Fair and Thriving Mining Industry
relation	Investment Climate in Practice; No. 13
description	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.
format	Publications & Research :: Brief
author	Tadros, Farid Svensson, Kristina
author_facet	Tadros, Farid Svensson, Kristina
author_sort	Tadros, Farid
title	Using Taxation to Enable a Fair and Thriving Mining Industry
title_short	Using Taxation to Enable a Fair and Thriving Mining Industry
title_full	Using Taxation to Enable a Fair and Thriving Mining Industry
title_fullStr	Using Taxation to Enable a Fair and Thriving Mining Industry
title_full_unstemmed	Using Taxation to Enable a Fair and Thriving Mining Industry
title_sort	using taxation to enable a fair and thriving mining industry
publisher	World Bank, Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2010/06/13817461/using-taxation-enable-fair-thriving-mining-industry http://hdl.handle.net/10986/10484
_version_	1764413263158706176

Using Taxation to Enable a Fair and Thriving Mining Industry

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