Abstract: How should governments manage their countries mineral and oil-gas resources? A tax regime that is progressive and based on profits is considered best practice for natural-resource-endowed countries. [Ross Garnaut; Anthony Clunies Ross] Home. Ross Garnaut and Anthony Clunies-Ross Additional contact information Anthony Clunies-Ross: Strathclyde University in OUP Catalogue from Oxford University Press. Search for Library Items Search for Lists Search for Contacts Search for a Library. Taxation of Mineral Rents Ross Garnaut and Anthony Clunies Brown Clarendon Press, Oxford, 1983.

Paying Taxes on Mineral Rights Leases. Taxation of mineral rents. Search.

mineral taxation may take the form of: export taxes, import taxes, tax on rents, ownership and production sharing, company income taxes , auction r ights, royalties, income tax, Lease payments on mineral rights are considered rental income, and are taxed as such.

Resource Taxation: Building Credibility and Investing in Tax Administration Capacity* Tuan Minh Le and Lorena Viñuela . Title: A Primer on Mineral Taxation - WP/01/139 Created Date: 10/1/2001 10:42:30 PM

Taxation of Mineral Rents. Taxes are paid on lease payments in the year they were paid, despite whether or not the well was producing. These regimes promise to capture the bulk of resource rents … Rental income. Public Policy, Rents, and Taxation Earlier chapters have focused on the nature of market forces-particularly supply and demand-that explain the behavior of mineral commodity markets. 1 For a more in depth discussion about the nature of economic rents in mining the reader can refer to Harman and Guj, 2006 and Otto et al., 2006. Income you receive for letting someone use or occupy your property is rental income.

342 pp. 3 This paper provides a review of mineral royalties and other special taxes which apply specifically to the mining sector in mineral-rich countries, with emphasis on current arrangements in Australia. Rental income includes: Advance rental payments

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WorldCat Home About WorldCat Help. Part II of this book explores the role of public policy in the mineral sector. Much like other income, these taxes can be reduced by claiming expenses related to leasing the land.

5 International mineral taxation: experience and issues By LINDSAY HOGAN, BRENTON GOLDSWORTHY Fiscal regimes for minerals (and other resources) tend to differ from those found in other sectors due to the presence of resource rents and unusual risks.