Mining for Development: The Taxation Linkage
date_range Starts on July 13, 2020
event_note Ends on August 31, 2020
list 7 sequences
assignment Level : Intermediate
chat_bubble_outline Language : English
card_giftcard 140 point
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verified_user Fee-based Certificate
timer 14 hours in total

About the content

Tax revenues are likely to be the core benefit of mineral extraction for host States. To promote mining for development, States must design mineral fiscal regimes that consider the interests of a wide range of stakeholders. Their choices have major implications for public finance, development and sustainability.

This course will help policy makers, managers in private sector companies, and activists understand these choices and their implications.

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Syllabus

What you will learn:

  • To identify stakeholders and their interests in mining, development and sustainability
  • The costs and benefits associated with the mineral development cycle
  • The two key models of extractive development (private-led and neo-extractivism) and their implications for taxing mining
  • The concept of mineral resource rents, and the arguments for and against different types of mineral royalty
  • Perspectives that are not usually foregrounded in tax debates, such as gender disparities, green fiscal regimes, and transparency initiatives
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Instructors

Tracy-Lynn Field
Professor of Law at the School of Law, University of the Witwatersrand
Wits University

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Content Designer

University of the Witwatersrand

The University of the Witwatersrand is a South African academic institution located in Johannesburg, Gauteng Province, in the historic Witwatersrand region. The university is nicknamed "Wits". It is the largest and most prestigious university in South Africa.

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