This study compares three mining taxation systems: royalty, profit tax and profitability tax, in a theoretical framework. It examines concepts and forms of taxation which are applicable to various nations, regions and/or commodities. / The study first reviews the economic characteristics of the mining industry and the principles of economic rent. Then, using a computerized model of a hypothetical project, the comparative impacts of the three tax systems are determined. / The following conclusions have been drawn from the study: (1) In general, taxes are a significant cost to a mining project. (2) A revenue taxation system (i.e. royalty) is easier to implement and enforce than either profit or profitability based systems. (3) The profit and profitability based systems are less discriminatory against low quality deposits and marginally profitable operations than a revenue taxation system.
Identifer | oai:union.ndltd.org:LACETR/oai:collectionscanada.gc.ca:QMM.60702 |
Date | January 1992 |
Creators | Li, Feng, 1957- |
Contributors | Bilodeau, M. L. (advisor) |
Publisher | McGill University |
Source Sets | Library and Archives Canada ETDs Repository / Centre d'archives des thèses électroniques de Bibliothèque et Archives Canada |
Language | English |
Detected Language | English |
Type | Electronic Thesis or Dissertation |
Format | application/pdf |
Coverage | Master of Engineering (Department of Mining and Metallurgical Engineering.) |
Rights | All items in eScholarship@McGill are protected by copyright with all rights reserved unless otherwise indicated. |
Relation | alephsysno: 001288948, proquestno: AAIMM74549, Theses scanned by UMI/ProQuest. |
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