In this chapter a method for evaluation of social benefits or costs external to mining operations is outlined. Two alternative cases are considered. First, the problem of evaluating community infrastructure is discussed in the context of a mine to be developed in a relatively remote area where,...

The objective of this study is to analyze the relative impact that the tax policies of several important agriculture producing countries have on the profitability of investment in this sector. Agricultural products constitute some of the most widely traded commodities in existence today and...

While employment policy in Canada has on specific occasions undertaken varied tasks, three principal objectives have consistently been part of the Canadian Government’s policy over the past three decades. First, there has been a commitment to maintaining a low rate of unemployment. Second,...

The primary purpose of this chapter is to identify and analyze some important issues associated with the effects that taxes may have on investment and processing decisions within the mining industry of Indonesia. Such an undertaking includes a discussion of the nature of the various taxes that...

The purpose of the proposed research is to develop an approach to public enterprise finance that provides insights into the financial linkages of public enterprises with their parent governments and capital markets, the financial behavior of the public enterprises themselves, and most...

A theoretical and empirical examination is made of the alternative mineral tax structures available to governments in developing countries. It is carried out in a context where some foreign investment is required for the development of the resource base. This project has three primary...

Through interviews in Hong Kong a number of questions were asked on how the bilateral quotas agreement with Canada has been administered and its impact on the export clothing market. The areas discussed were as follows: (a) procedures for acquisition of quotas; (b) regulations governing the...

This analysis points out two important modifications that could be made to the present tax system. First, mine costs could be separated from non-mine costs. The non-mine costs for tin are essentially the smelting charges of ENAF plus a much less significant level of charges. The presumptive cost...

This paper focuses narrowly on developing a set of estimates of the cost in terms of the financial real rate of return the Canadian economy has paid to the U.S. residents who have made direct investments in Canada. These estimates will then be compared with corresponding real net-of-tax private...

The provisions for obtaining a mining concession in the fiscal reserve areas in Bolivia are set out in the Supreme Decree #11000 of 1972. The same provisions apply to both domestic and foreign companies and are very general in nature. As stated in the decree they are only designed to lay down...