Mineral Taxation in Less Developed Countries
Papua New Guinea's Balanced System
Dados Bibliográficos
| ID | 2814404 |
|---|---|
| Autores | Ciaran O’faircheallaigh (0000-0001-9986-8325, Australian National University, autor correspondente), Ciaran O''Faircheallaigh, Ciaran O'Faircheallaigh |
| Ano | 1986 |
| Volume | 45 |
| Fascículo | 3 |
| Páginas | 291-294 |
| Data de publicação | 1986-07-01 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | American Journal of Economics and Sociology (JOURNAL) |
| Identificadores do periódico | ISSN: 0002-9246 • E-ISSN: 1536-7150 |
| Editora | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1536-7150.1986.tb02389.x |
| OpenAlex | W2037792693 |
| Idioma | EN |
| Citações recebidas | 1 |
In taxing their mining industries most Less Developed Countries must balance their need for mineral revenues with their requirement for continued private Investment in exploration and development. Papua New Guinea has attempted to achieve such a balance. An ideal system would use a Resource Rent Tax. Papua New Guinea accepted its underlying principle but combined it with royalties, a. flat profits tax, a dividend withholding tax and an additional profits tax. The rates and thresholds keep the tax burden bearable and avoid discouraging investment for exploration and development while ensuring that the government receives a substantial return from profitable projects
Balance (ability) · Business · Dividend · Economics · Investment (military) · Natural resource economics · New guinea · Public economics · Revenue · Tax revenue · Finance · Natural Resources and Economic Development
| Obras citantes distintas | 1 |
|---|---|
| Citações por ano | 0,03 |
| Intervalo de citações | 1991 - 1991 (1) |
| Velocidade de citação | historical |
| Altamente citado | Não |
| Tipos de citação | Neutras: 1 |