Mining Taxation: An Application to Mali
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Bibliographische Detailangaben
Beteilige Person: Thomas, Saji (VerfasserIn)
Format: Elektronisch E-Book
Sprache:Englisch
Veröffentlicht: Washington, D.C International Monetary Fund 2010
Schriftenreihe:IMF Working Papers Working Paper No. 10/126
Links:http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
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http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
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http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
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http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
http://elibrary.imf.org/view/IMF001/10962-9781455200856/10962-9781455200856/10962-9781455200856.xml
Abstract:Mali's gold sector is an enclave with weak forward and backward linkages with the rest of the economy. Given the predominance of the fiscal transmission channel, it is important that the design of the mineral tax regime gives the state a fair share of the benefits. Using optimal control theory, this paper estimates that the optimal royalty tax in Mali is about 3.5 percent. By reducing the royalty rate from 6 percent to 3 percent, Mali's mining code broadly ensures that the risk is shared between the state and mining companies, provides sufficient incentives to attract new exploration, and is comparable to the fiscal regimes in other sub-Saharan African countries in its mix of tax instruments and tax structure
Umfang:1 Online-Ressource (23 p)
ISBN:1455200859
9781455200856