Mining Royalties : A Global Study of Their Impact on Investors, Government, and Civil Society

Mineral sector regulatory and fiscal systems have been undergoing major reforms across the globe. This book focuses on information and analysis relating to mineral royalties. It provides a general discussion of the concepts behind mining taxation, a guide to royalties, examples of royalty calculations and the ways in which these interact with other forms of taxation, as well as financial effects on investments under varying conditions. Primary information includes royalty legislation from over forty nations. The book discusses implications for investors and governments of various tax regimes and provides specific country case examples. A chapter is included on transparency, governance, and management of revenue streams. The appendices, in the second volume, contain brief summaries and selected statutes relating to royalties in a broad cross-section of nations around the world; sample spreadsheets of the results of mine models that were analyzed; and examples of administrative and distributional approaches to collecting royalties.

Bibliographic Details

Main Authors:	Otto, James, Andrews, Craig, Cawood, Fred, Doggett, Michael, Guj, Pietro, Stermole, Frank, Stermole, John, Tilton, John
Language:	English en_US
Published:	Washington, DC: World Bank 2006
Subjects:	ASM, BAUXITE, BUSINESS CYCLE, CD, CLOSURE, CLOSURES, COAL, COMPETITIVENESS, COPPER, COPPER MINE, COPPER MINES, CORPORATE PROFITS, DECENTRALIZATION, DECISION MAKING, DIVIDENDS, DRILLS, ECONOMIC EFFICIENCY, ECONOMIC RENT, EI, EITI, EXPLORATION ACTIVITIES, EXPLORATION AND MINING, EXPORT, EXTRACTIVE INDUSTRIES, EXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVE, FISCAL DECENTRALIZATION, FISCAL SYSTEM, FOREIGN EXCHANGE, GAS, GDP, GEOLOGICAL SURVEY, GEOLOGY, GOLD, GOLD EXPLORATION, GOLD MINES, GROSS DOMESTIC PRODUCT, HIGH TAX, INCOME, INCOME TAX, INDIVIDUAL TAX, INTERNATIONAL MINING, MARGINAL MINES, METALS, MINE DEVELOPMENT, MINE ECONOMICS, MINERAL, MINERAL COMMODITY, MINERAL DEPOSITS, MINERAL ECONOMICS, MINERAL EXPLOITATION, MINERAL INDUSTRIES, MINERAL INDUSTRY, MINERAL PRODUCTION, MINERAL ROYALTIES, MINERAL ROYALTY, MINERAL SECTOR, MINERAL-EXPORTING COUNTRIES, MINERALS, MINERALS DEVELOPMENT, MINES, MINES AND MINERAL RESOURCES, MINING COMPANIES, MINING COMPANY, MINING ENGINEERING, MINING INDUSTRY, MINING INVESTMENT, MINING LAW, MINING LEASES, MINING LEGISLATION, MINING POLICY, MINING RIGHTS, MINING ROYALTIES, MINING SECTOR, MINING TAXATION, MINING TITLE, MINING TITLES, MOV, NATURAL RESOURCES, OIL, OPEC, OPTIMAL TAX RATE, OPTIMIZATION, PETROLEUM, PETROLEUM EXPORTING COUNTRIES, PETROLEUM RESOURCES, POLICY, PRIVATE PARTIES, PRIVATE PARTY, PRIVATE SECTOR, PRODUCTION COSTS, PUBLIC POLICY, REGULATORY FRAMEWORK, REMOTE REGIONS, RESERVE BASE, REVENUE STREAMS, RISK AVERSE, ROYALTIES, ROYALTY, ROYALTY PAYMENTS, ROYALTY RATES, SALT, SECTOR INVESTMENT, SMALL-SCALE, SMELTER, SUSTAINABLE MINING INDUSTRY, TAX, TAX ADMINISTRATION, TAX BASE, TAX CODES, TAX LEGISLATION, TAX LIABILITY, TAX POLICY, TAX RATE, TAX RATES, TAX REVENUES, TAX SYSTEMS, TAXATION, TAXATION LEGISLATION, TAXPAYERS, TILE, TRANSPARENCY, URANIUM, WEALTH, WITHHOLDING TAXES, WITHHOLDING TAXES ON INTEREST,
Online Access:	http://documents.worldbank.org/curated/en/2006/06/7045893/mining-royalties-global-study-impact-investors-government-civil-society-vol-1-2 https://hdl.handle.net/10986/7105
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