The impact of tax concessions on extraction of non-renewable resources: an application to gold mining in Tanzania

Amos James Ibrahim Shwilima*, Hideki Konishi

*この研究の対応する著者

研究成果: Article査読

1 被引用数 (Scopus)

抄録

Gold mining firms in Tanzania pay royalty and corporate taxes, but also receive many tax concessions. Such tax incentives may cause to reschedule their extraction plans and thereby change the expected life of a gold mine. We model a representative mining firm’s extraction decision using optimal control theory, into which various tax incentives are introduced to determine their theoretical impact. Our results suggest that in the race to take advantage of tax incentives, a firm may end up making excessive investments, which in turn increases extraction rate. Actual extraction patterns of several gold mining companies in Tanzania are also reviewed.

本文言語English
ページ(範囲)221-232
ページ数12
ジャーナルJournal of Natural Resources Policy Research
6
4
DOI
出版ステータスPublished - 2014 10 1

ASJC Scopus subject areas

  • 地理、計画および開発
  • 管理、モニタリング、政策と法律

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