Mining Taxation: Reconciling the Interests of Government and Industry

Eric Lilford, Pietro Guj

Research output: Book/ReportBookpeer-review


This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topic primarily from a Government standpoint rather than the mining industry. This book aims to provide a balance in this debate by comparing the financial outcomes gained or foregone by both Government and industry under different policy regimes. The discussions are supported by quantitative examples to more clearly articulate the potential outcomes and better inform future fiscal policy decisions.
Original languageEnglish
Place of PublicationSwitzerland
PublisherSpringer Nature Switzerland AG
Number of pages232
ISBN (Electronic)978-3-030-49821-4
ISBN (Print)978-3-030-49820-7, 978-3-030-49823-8
Publication statusPublished - 2021

Publication series

NameModern Approaches in Solid Earth Sciences
ISSN (Print)1876-1682
ISSN (Electronic)1876-1690


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