Publication:
Using Taxation to Enable a Fair and Thriving Mining Industry
dc.contributor.author | Tadros, Farid | |
dc.contributor.author | Svensson, Kristina | |
dc.date.accessioned | 2012-08-13T11:44:03Z | |
dc.date.available | 2012-08-13T11:44:03Z | |
dc.date.issued | 2010-06 | |
dc.description.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. | en |
dc.identifier | http://documents.worldbank.org/curated/en/2010/06/13817461/using-taxation-enable-fair-thriving-mining-industry | |
dc.identifier.uri | http://hdl.handle.net/10986/10484 | |
dc.language | English | |
dc.publisher | World Bank, Washington, DC | |
dc.relation.ispartofseries | Investment Climate in Practice; No. 13 | |
dc.rights | CC BY 3.0 IGO | |
dc.rights.holder | World Bank | |
dc.rights.uri | http://creativecommons.org/licenses/by/3.0/igo | |
dc.subject | ACCELERATED DEPRECIATION | |
dc.subject | ADVISORY SERVICE | |
dc.subject | ADVISORY SERVICES | |
dc.subject | BALANCE SHEET | |
dc.subject | BUSINESS ENVIRONMENT | |
dc.subject | BUSINESS ENVIRONMENTS | |
dc.subject | CAPITAL ASSETS | |
dc.subject | CAPITAL COSTS | |
dc.subject | CAPITAL INVESTMENT | |
dc.subject | CASH FLOW | |
dc.subject | CASH OUTFLOWS | |
dc.subject | COMMODITY | |
dc.subject | COMMODITY PRICE | |
dc.subject | COMMODITY PRICES | |
dc.subject | COMPETITIVE MARKETS | |
dc.subject | COST OF CAPITAL | |
dc.subject | COST STRUCTURE | |
dc.subject | DEBT | |
dc.subject | DEBTS | |
dc.subject | DEDUCTIONS | |
dc.subject | DEFERRED INCOME TAX | |
dc.subject | DEPRECIATION | |
dc.subject | DEPRECIATION ALLOWANCES | |
dc.subject | DEVELOPING COUNTRIES | |
dc.subject | ECONOMIC GROWTH | |
dc.subject | EFFECTIVE TAX RATES | |
dc.subject | EQUIPMENT | |
dc.subject | EQUITY PARTICIPATION | |
dc.subject | EQUITY STAKE | |
dc.subject | FINANCE CORPORATION | |
dc.subject | FINANCIAL CRISIS | |
dc.subject | FINANCIAL HEALTH | |
dc.subject | FINANCIAL STABILITY | |
dc.subject | FISCAL POLICIES | |
dc.subject | FISCAL POLICY | |
dc.subject | FOREIGN INVESTMENT | |
dc.subject | GOVERNMENT REVENUE | |
dc.subject | GOVERNMENT REVENUES | |
dc.subject | INCOME | |
dc.subject | INCOME TAX | |
dc.subject | INITIAL INVESTMENTS | |
dc.subject | INTERNAL RATE OF RETURN | |
dc.subject | INTERNATIONAL DEVELOPMENT | |
dc.subject | INTERNATIONAL FINANCE | |
dc.subject | INVENTORIES | |
dc.subject | INVESTMENT CLIMATE | |
dc.subject | INVESTMENT CLIMATES | |
dc.subject | INVESTMENT REQUIREMENTS | |
dc.subject | JOB CREATION | |
dc.subject | LIABILITY | |
dc.subject | MATURITY | |
dc.subject | MULTINATIONAL | |
dc.subject | MULTINATIONAL CORPORATIONS | |
dc.subject | NATURAL RESOURCES | |
dc.subject | OPPORTUNITY COSTS | |
dc.subject | OUTPUT | |
dc.subject | PUBLIC INVESTMENT | |
dc.subject | RECEIPTS | |
dc.subject | RENEGOTIATION | |
dc.subject | RETURNS | |
dc.subject | SALES REVENUE | |
dc.subject | SHAREHOLDERS | |
dc.subject | STATEMENT | |
dc.subject | SUSTAINABLE DEVELOPMENT | |
dc.subject | TAX | |
dc.subject | TAX ADMINISTRATION | |
dc.subject | TAX BURDEN | |
dc.subject | TAX LIABILITY | |
dc.subject | TAX PAYMENT | |
dc.subject | TAX PAYMENTS | |
dc.subject | TAX POLICIES | |
dc.subject | TAX POLICY | |
dc.subject | TAX RATE | |
dc.subject | TAX RATES | |
dc.subject | TAX REGIME | |
dc.subject | TAX REVENUE | |
dc.subject | TAXABLE INCOME | |
dc.subject | TAXATION | |
dc.subject | TAXPAYERS | |
dc.subject | TECHNOLOGY TRANSFERS | |
dc.subject | TRANSPARENCY | |
dc.subject | TRANSPARENCY INITIATIVE | |
dc.title | Using Taxation to Enable a Fair and Thriving Mining Industry | en |
dspace.entity.type | Publication | |
okr.date.disclosure | 2011-02-23 | |
okr.doctype | Publications & Research :: Brief | |
okr.doctype | Publications & Research | |
okr.docurl | http://documents.worldbank.org/curated/en/2010/06/13817461/using-taxation-enable-fair-thriving-mining-industry | |
okr.globalpractice | Macroeconomics and Fiscal Management | |
okr.globalpractice | Finance and Markets | |
okr.globalpractice | Trade and Competitiveness | |
okr.identifier.externaldocumentum | 000333038_20110223022204 | |
okr.identifier.internaldocumentum | 13817461 | |
okr.identifier.report | 59792 | |
okr.language.supported | en | |
okr.pdfurl | http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2011/02/23/000333038_20110223022204/Rendered/PDF/597920NEWS0InP101public10BOX358294B.pdf | en |
okr.topic | Macroeconomics and Economic Growth :: Investment and Investment Climate | |
okr.topic | Taxation and Subsidies | |
okr.topic | Finance and Financial Sector Development :: Debt Markets | |
okr.topic | Private Sector Development :: Emerging Markets | |
okr.topic | Finance and Financial Sector Development :: Access to Finance | |
okr.unit | BL - IC - MENA (CMEIC) |
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