Mining Royalties: A Global Study of their Impact on Investors, Government, and Civil Society (The World Bank, 2006)

Description

This study provides a comprehensive analysis of the issue of royalty taxation that can be used by governments, industry, and civil society. It investigates the effects of mining taxation and specifically royalty taxation on the mine economics, the investment climate and civil society. It concludes with recommendations for governments and companies for the disclosure of taxes and payments generated by the mining sector and outlines transparency initiatives.