Rethinking Tax Incentives in the Mining Sector in Africa
This report analyzes how mining tax incentives are used across Africa. It shows that, despite their widespread use across the continent, mining tax incentives are often poorly designed and overly generous, leading to revenue losses. The authors examine the assumption that tax incentives are key to attracting investment in mining, a sector where location-specific factors such as deposit quality, infrastructure, and political stability may be more important.
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