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Assessing the Major Debates in Minerals Taxation

Author: Revenue Watch, Published on: 6 April 2009

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. [refers to China Union]

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Related companies: China Union Investment