Taxation of Non-Renewable Natural Resources

Journal
Burns, L.
International
Bulletin for International Taxation 2012 (Volume 66), No. 9
PriceUSD 45

This article outlines the special nature of mining as an activity that can earn economic rent for investors. It explains the different fiscal instruments needed to ensure an effective return to the government from mining. While the issues discussed are relevant to all countries, the article focuses particularly on developing countries.