with only modest success. This paper looks at what the country needs to do to create a mining fiscal regime that could … for mining within the tax agency, preferably headed by a commissioner, could help enhance productivity. …

We argue five main propositions. Firstly, the choice between royalties and profit-based taxation involves an efficiency …

Taxation Review Committee released framing questions and issued a call for papers and/or submissions to collate ideas about the … future taxation system in Papua New Guinea. In response to that call, the National Research Institute, as a public policy … ‘Think Tank' commissioned a team of experts to research and analyse various areas of taxation and related topics under the …

Mining resources have played an important role in the economy of Zambia. The country faces serious development … challenges. This Working Paper investigates to which extent the mining of natural resources has facilitated public action … regarding these challenges or whether, on the contrary, mining has had a neutral or even counterproductive impact. …