01731cas a2200241 a 4500 AALejournalIMF001674 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451856040 1018-5941 BD-DhAAL BD-DhAAL Baunsgaard, Thomas. A Primeron Mineral Taxation / Thomas Baunsgaard. Washington, D.C. : International Monetary Fund, 2001. 1 online resource (35 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The paper discusses options available to tax mineral extraction projects particularly in developing countries. A desirable government share of the economic rent generated from mineral extraction can be achieved through different tax and non-tax instruments. This gives some room to design a fiscal regime that will be attractive to investors while providing the government with a fair share of the economic rent. However, achieving this will require a careful assessment of the appropriate distribution of risk and reward between the investor and the government. Moreover, there is growing pressure on countries to provide increasingly lenient fiscal terms so as to remain competitive as global investment destinations. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2001/139 Full text available on IMF http://elibrary.imf.org/view/journals/001/2001/139/001.2001.issue-139-en.xml IMF e-Library