Contents
Preface
Notes from Resource Endowment initiative partner organizations
Minerals taxation advisory group commentaries
Abbreviations
Executive summary
Chapter 1: Introduction
Chapter 2: Mining taxation literature
2.1 Taxing the ‘resource rent’
2.2 Enhancing international competitiveness
2.3 Gaps in the literature
Chapter 3: Regime types and taxation instruments
3.1 Fiscal regime types
3.1.1 Royalty/tax concessions and contractual-based fiscal regimes
3.1.2 The experience with mineral agreements
3.2 Tax instruments
3.2.1 Special tax regimes
3.2.2 Classifications of tax instruments
3.2.3 Issues of tax administration
3.2.4 Trends in the use of tax instruments
3.2.5 Quasi-taxes
3.2.6 Tax incentives and disincentives
Chapter 4: Collection and distribution of mining taxes at the sub-national level
4.1 General literature
4.1.1 Fiscal decentralization
4.1.2 Revenue sharing
4.2 Country case studies
4.2.1 No redistribution: Chile and Tanzania
4.2.2 Revenue sharing: Indonesia, Peru and Ghana: resource transfers to the sub-national level
4.2.3 Fiscal decentralization of mining revenues: Canada and Australia
4.2.4 Direct contributions to communities: Papua New Guinea
4.3 Summary
Chapter 5: Company perspectives
5.1 Stability and political risks
5.2 Simplicity and consistency
5.3 Tax administration
5.4 Transparency
5.5 Capacity to spend mineral tax revenues effectively
5.6 Accounting conventions
Chapter 6: Observations
6.1 The level of taxation
6.2 The mix of fiscal instruments
6.3 Special tax regimes for mining?
6.4 Improving the benefits to local communities
6.5 Encouraging transparency
References
Annex A Written comments on draft report
Acknowledgements