Publication: Using Taxation to Enable a Fair and Thriving Mining Industry
Date
2010-06
ISSN
Published
2010-06
Author(s)
Tadros, Farid
Svensson, Kristina
Abstract
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.
Citation
“Tadros, Farid; Svensson, Kristina. 2010. Using Taxation to Enable a Fair and Thriving Mining Industry. Investment Climate in Practice; No. 13. © World Bank, Washington, DC. http://openknowledge.worldbank.org/entities/publication/03ffb643-2618-55d0-809f-4d57c0a89932 License: CC BY 3.0 IGO.”