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Volumn , Issue , 2010, Pages 122-162

International mineral taxation: Experience and issues

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84859063861     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.4324/9780203851081     Document Type: Chapter
Times cited : (19)

References (25)
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  • 2
    • 79959386162 scopus 로고    scopus 로고
    • A Primer on Mineral Taxation
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    • Baunsgaard, Thomas (2001), "A Primer on Mineral Taxation," IMF Working Paper No. 01/139 (Washington DC: International Monetary Fund).
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    • Baunsgaard, T.1
  • 4
    • 0003312605 scopus 로고
    • Business-Income Taxation and Investment Incentives
    • Essays in Honor of Alvin H. Hansen (Norton, New York)
    • Brown, Edgar (1948), "Business-Income Taxation and Investment Incentives," in Income, Employment and Public Policy, Essays in Honor of Alvin H. Hansen (Norton, New York).
    • (1948) Income, Employment and Public Policy
    • Brown, E.1
  • 5
    • 84909605279 scopus 로고    scopus 로고
    • Administration Challenges from Resource Tax Policy
    • Philip Daniel, Michael Keen and Charles McPherson (eds.)
    • Calder, Jack (2010a), "Administration Challenges from Resource Tax Policy," in Philip Daniel, Michael Keen and Charles McPherson (eds.) The Taxation of Petroleum and Minerals: Principles, Problems and Practice.
    • (2010) The Taxation of Petroleum and Minerals: Principles, Problems and Practice
    • Calder, J.1
  • 6
    • 84909590216 scopus 로고    scopus 로고
    • Resource Tax Administration: Functions, Processes and Institutions
    • Philip Daniel, Michael Keen and Charles McPherson (eds.)
    • Calder, Jack (2010b), "Resource Tax Administration: Functions, Processes and Institutions," in Philip Daniel, Michael Keen and Charles McPherson (eds.) The Taxation of Petroleum and Minerals: Principles, Problems and Practice.
    • (2010) The Taxation of Petroleum and Minerals: Principles, Problems and Practice
    • Calder, J.1
  • 7
    • 84909626578 scopus 로고
    • Evaluating State Participation in Mineral Projects: Equity, Infrastructure and Taxation
    • James Otto (ed.), London:Graham & Trotman
    • Daniel, Philip (1995), "Evaluating State Participation in Mineral Projects: Equity, Infrastructure and Taxation," in James Otto (ed.) Taxation of Mineral Enterprises (London:Graham & Trotman).
    • (1995) Taxation of Mineral Enterprises
    • Daniel, P.1
  • 9
    • 0347237608 scopus 로고
    • Resource Rent Tax
    • C.D. Trengove (ed.), Centre of Policy Studies (Sydney: George Allen and Unwin)
    • Fane, George and Ben Smith (1986), "Resource Rent Tax," in C.D. Trengove (ed.) Australian Energy Policy in the 1980s, Centre of Policy Studies (Sydney: George Allen and Unwin).
    • (1986) Australian Energy Policy in the 1980s
    • Fane, G.1    Smith, B.2
  • 10
    • 84910298320 scopus 로고
    • Uncertainty, Risk Aversion and The Taxing of Natural Resource Projects
    • Garnaut, Ross and Anthony Clunies Ross (1975), "Uncertainty, Risk Aversion and The Taxing of Natural Resource Projects," Economic Journal, Vol. 85, pp. 272-287.
    • (1975) Economic Journal , vol.85 , pp. 272-287
    • Garnaut, R.1    Ross, A.C.2
  • 12
    • 79952242463 scopus 로고    scopus 로고
    • ABARE Research, prepared for the Australian Government Department of Industry, Tourism and Resources, Canberra, available at
    • Hogan, Lindsay (2007), Mineral Resource Taxation in Australia: An Economic Assessment of Policy Options, ABARE Research Report 07.1, prepared for the Australian Government Department of Industry, Tourism and Resources, Canberra, available at: www.abare.gov.au.
    • (2007) Mineral Resource Taxation in Australia: An Economic Assessment of Policy Options
    • Hogan, L.1
  • 13
    • 67650694601 scopus 로고    scopus 로고
    • Fiscal Affairs Department, available at
    • International Monetary Fund (2007), Guide on Resource Revenue Transparency, Fiscal Affairs Department, available at: www.imf.org/external/pubs/cat/longres.cfm?sk=18349.0.
    • (2007) Guide on Resource Revenue Transparency
  • 15
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    • Mine Taxation: The Evolution of Fiscal Regimes
    • James Otto (ed.), London: Graham & Trotman
    • Kumar, Raj (1995), "Mine Taxation: The Evolution of Fiscal Regimes," in James Otto (ed.) Taxation of Mineral Enterprises (London: Graham & Trotman).
    • (1995) Taxation of Mineral Enterprises
    • Kumar, R.1
  • 17
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    • The Politics of Reforming Zambia's Mining Tax Regime
    • presented at the Mine Watch Zambia Conference, September 19-20
    • Lungu, John (2008), "The Politics of Reforming Zambia's Mining Tax Regime," presented at the Mine Watch Zambia Conference, September 19-20.
    • (2008)
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  • 19
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    • State Participation in the Natural Resource Sectors: Evolution, Issues, and Outlook
    • Philip Daniel, Michael Keen and Charles McPherson (eds.)
    • McPherson, Charles (2010), "State Participation in the Natural Resource Sectors: Evolution, Issues, and Outlook," in Philip Daniel, Michael Keen and Charles McPherson (eds.) The Taxation of Petroleum and Minerals: Principles, Problems and Practice.
    • (2010) The Taxation of Petroleum and Minerals: Principles, Problems and Practice
    • McPherson, C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.