Publication: Using Taxation to Enable a Fair and Thriving Mining Industry
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2010-06
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2012-08-13
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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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“Tadros, Farid; Svensson, Kristina. 2010. Using Taxation to Enable a Fair and Thriving Mining Industry. Investment Climate in Practice; No. 13. © World Bank. http://hdl.handle.net/10986/10484 License: CC BY 3.0 IGO.”
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