Determining the optimal tax on mining

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dc.contributor.authorTilton, JE
dc.date.accessioned2025-01-21T01:08:05Z
dc.date.available2025-01-21T01:08:05Z
dc.date.issued2004
dc.description.abstractThis article examines three arguments often raised in support of higher taxes on mining and finds them wanting: First, the wealth or economic rents associated with particularly rich deposits rightfully belong to the citizens of the host country. Second, mining companies should compensate the State and the public for their use of mineral resources, given the intrinsic value arising from their non-renewable nature. Third, the division of the wealth created by mining is unfair. Too much goes to mining companies, and too little to the host country to promote economic development.
dc.description.abstractIt suggests instead that host governments should maximize the net present value of the social benefits flowing from their mineral sector. In practice, unfortunately, it is often difficult to know whether this objective is served by raising or lowering the level of taxation on mining.
dc.fuente.origenWOS
dc.identifier.issn0165-0203
dc.identifier.urihttps://repositorio.uc.cl/handle/11534/96422
dc.identifier.wosidWOS:000222641000006
dc.issue.numero2
dc.language.isoen
dc.pagina.final149
dc.pagina.inicio144
dc.revistaNatural resources forum
dc.rightsacceso restringido
dc.subjectmining
dc.subjecttaxation
dc.subjectRicardian rent
dc.subjectuser costs
dc.subjectnon-renewable resources
dc.subject.ods01 No Poverty
dc.subject.odspa01 Fin de la pobreza
dc.titleDetermining the optimal tax on mining
dc.typeartículo
dc.volumen28
sipa.indexWOS
sipa.trazabilidadWOS;2025-01-12
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