This paper explores the potential impacts of the transition to a low-carbon future for the taxation of extractive resources. The global debate on climate change has firmly moved on from the question of whether countries ought to shift towards such a...
The first objective of this paper is to update earlier assessments of mineral dependence in lower-income countries. In 2018, the mining of metals and coal continued to be an important contributor to the economies of several low- and middle-income...
Zambia has changed its mineral tax regime repeatedly during the past decades in a bid to raise mineral revenue, but with only modest success. This paper looks at what the country needs to do to create a mining fiscal regime that could sustain...
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