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Minerals policy : taxation and domestic processing

Emerson, Craig


This thesis deals with government policies with respect to the taxation of mining industries and the domestic further -stage processing of minerals. It argues that often these policies are not supportive to the maximization of national welfare from a country's mineral resources. Mining taxation policies frequently distort decisions on exploration, mine establishment and mineral extraction. They also tend to result in the undertaxation of the profits on highly successful mines. Mineral...[Show more]

CollectionsOpen Access Theses
Date published: 1983
Type: Thesis (PhD)


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