A framework for the analysis of mineral tax policy in sub-Saharan Africa

About

Countries

Data & Research

Learning

News

Projects & Operations

Publications

Topics

Home > Data & Research > Author Profile > Report Details

A framework for the analysis of mineral tax policy in sub-Saharan Africa, Volume 1

Author:	Conrad, Robert F.; Shalizi, Zmarak M.;	Collection Title:	Policy, Planning and Research working papers ; no. WPS 90
Country:	Africa;	Date Stored:	1988/09/01
Document Date:	1988/09/30	Document Type:	Policy Research Working Paper
Language:	English	Major Sector:	Public Administration, Law, and Justice
Region:	Africa	Report Number:	WPS90
Sub Sectors:	Public Financial Management	SubTopics:	Environmental Economics & Policies; Economic Theory & Research; Banks & Banking Reform; Health Economics & Finance; Public Sector Economics
Volume No:	1

Summary: Given the dual role played by the Government as resource owner and tax collector in many sub - Saharan economies, it is important to separate "resource factor payments" from taxes through the use of different instruments. The instruments to be considered are: (1) a factor payment system that includes "ad rem" or "ad valorem" royalties. Production sharing, resource rent schemes, and fixed fees could also be used, but some form of unit payment is necessary and justified, because natural resources in the ground are inputs into the production process; (2) a cash flow and withholding tax system initially for the mineral sectors and eventually for other sectors of the economy. The cash flow tax would capture a share of the "economic rent" from each sector and be neutral across sectors; and (3) a depletion account to preserve the nations capital stock. Natural resources are part of an economy's capital stock, which will fall unless "replacement investment" is made as the resource is depleted.


Official Documents Official, scanned versions of documents (may include signatures, etc.)
File Type		Description	File Size (mb)

	PDF 161 pages	Official version*	11.27 (approx.)
	Text	Text version**

* The official version is derived from scanning the final, paper copy of the document and is the official,
archived version including all signatures, charts, etc.

** The text version is the OCR text of the final scanned version and is not an accurate representation of the final text.
It is provided solely to benefit users with slow connectivity.

Permanent URL for this page: http://go.worldbank.org/7AZZX06TM0