Mining Royalties—A Global Study of Their Impact on Investors, Government, And Civil Society

Mineral taxation is a significant factor in the achievement of development, and this report gives key practical issues in tax administration, revenue distribution and reporting. This covers general taxation of the mineral sector, including its evolution, mineral royalty instruments, including assessment methods and comparisons of several nations, a quantitative analysis of the impact of royalties on a mine, implications for investors, the impact on civil society and markets, and the influence on governments, transparency, governance, and the management of revenue streams. Appendices on the CD-ROM include sample royalty provisions extracted from national laws and regulations, financial model spreadsheets and examples of royalty administration and collection. Annotation c2006 Book News, Inc., Portland, OR (booknews.com)