Minerals Taxation (ICMM)

Minerals taxation regimes –  A review of issues and challenges in their design and application – The challenge of mineral wealth by ICMM. “This study complements previous work for ICMM´s Resource Endowment initiative (REi), by reviewing current and past thinking on mining taxation. The REi work emphasized macroeconomic and governance challenges and pointed out that the links between natural resource extraction and development are neither automatic nor direct.”