Taxation of mining industries

About


Project: enhancing transparency in the sector of extractive industries

In partnership with the International centre for tax and development (ICTD) and the Centre for studies and research on international development (Cerdi), the Foundation for studies and research on international development (Ferdi) is committed to the study of the sharing of the mineral resource rent between States and investors.

Legal and tax database

After having made an inventory of the studies carried out to date (Laporte and de Quatrebarbes, 2015), the Ferdi has built the first legal and tax database that lists the main taxes and duties that should apply to industrial companies that extract gold in the French-speaking and English-speaking African countries.

In order to be the most transparent in the information processing, each tax data is associated with its legal source. This is why both are made available to the public: the base of tax data and the base of the legal texts related to it.

After using this database, all your comments and suggestions would be welcome. Please feel free to contact us if you have any question or specific requests.  Please inform the Ferdi if you are using this data for a publication.

Mineral resource rent sharing model

Combined with a cash flow model and economic data representative of African mines, the database makes it possible to calculate a set of indicators allowing the study of mineral resource rent sharing according to the legislation that applies to the sector of gold in the main African producing countries.

It is now possible for researchers and analysts to work on a detailed analysis of the taxation of the African mining sector.

Expected extensions

Several directions of extension of the project are considered:

The Ferdi is looking for partners in order to help finance the continuation of the project and its expansion. To go further, the Ferdi also can carry out tax studies focusing on the topics that interest you.


Team

Team

Scientific committee


Partners: network of researchers and universities

The Foundation for studies and research on international development (Ferdi) is a laboratory for ideas, a think tank, whose primary mission, based on its research, is to participate in and influence the international debate on the big questions of development.

The Centre d'études et de recherches sur le développement international (Cerdi) was created in 1976. Cerdi was the first joint research unit between the Centre national de la recherche scientifique (CNRS) and a French university, dedicated to development economics. Cerdi became a research unit associated with the Institut de recherche et développemen (IRD) on January 1, 2018. Cerdi mainly brings together economists, researchers from the CNRS, the IRD and professor-researchers from the Université Clermont Auvergne (UCA). Their areas of expertise are varied and cover both the microeconomic and macroeconomic aspects of development.

The International centre for tax and development (ICTD) is a global research network dedicated to improving the quality of tax policy and administration in developing countries, particularly in Sub-Saharan Africa.

The Ecole normale supérieure de Lyon (ENS Lyon) is a leading French scientific and literary school that is part of the University of Lyon. It trains in teaching and research in the basic and experimental sciences as well as in the humanities.