Assessing the Major Debates in Minerals Taxation

Starting with an informative review of the theoretical literature on mining taxation and winding up with a series of observations about the design of minerals tax regimes, the report is a laudably even-handed treatment of the major debates in the field…While the report explicitly does not make recommendations on the ideal tax regime for mining…it does suggest a certain degree of convergence on the part of industry and other stakeholders around the core debates in mining taxation. See http://www.business-humanrights.org/Links/Repository/957645