5.Roderick Eggert_Exploration and Development.pdf
5.Roderick Eggert_Exploration and Development.pdf
5.Roderick Eggert_Exploration and Development.pdf
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Mining Taxation (continued)<br />
‣ Types<br />
• Unit of production (based on weight)<br />
• Gross value<br />
• Net income<br />
• Upfront bonus payment<br />
‣ Differences among types of taxes:<br />
• Incentives for exploration <strong>and</strong> mining investment<br />
• Risk sharing between company <strong>and</strong> government<br />
• Timing, stability, predictability of government<br />
revenues<br />
• Ease & costs of implementation<br />
Roderick G. <strong>Eggert</strong>, May 26, 2010 16
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