Mining Tax database for Africa

Date:
Dataset

This dataset of innovative indicators for rent-sharing from mining in African countries was produced as part of the ICTD funded project ‘Towards an Equitable Distribution of Resource Rent in Africa’  undertaken by Bertrand LaporteCéline de Quatrebarbes, and Yannick Bouterige, based at FERDI (Foundation for International Development Study and Research), France.

It is the first tax and legal database relating to the tax regime and is applied to industrial gold mining companies in 14 African countries from the 1980s to 2015. Over 700 legal texts were necessary to build the database.

The database features three major new innovations: (i) an inventory of taxes and duties (rate, base and exemptions) payable during the prospecting phase and mining phase of a gold mining project; (ii) an entirely new level of historical depth; and (iii) the link between each piece of tax information and its legal source.

The database gives useful insight into the evolution of gold mining tax systems; compares gold mining tax systems of different African countries; compare gold mining taxation between different mining projects in the same country; and assesses the mineral resource rent sharing between investors and governments.

An extract of the database concerning Madagascar is directly downloadable here. The whole database is available on request: Application form

You can read about the resulting ICTD Working Paper 39 below:

Governments that lack the capacity to mine resources themselves have to attract foreign direct investment. However, since resources are not renewable countries need to capture a ‘fair’ share of mineral resource rent to promote their development. While the sharp rise of the world prices of most minerals (in particular, gold, copper, iron and bauxite) multiplied the global turnover of the mining sector by 4.6 between 2002 and 2010, tax revenue earned by African governments from the non-renewable natural resource sector only grew by a factor of 1.15 (Mansour 2014). The sharing of mineral resource rent between governments and investors is often criticised for being unfavourable to African governments. But what do we really know about the sharing of mineral resource rent in Africa? The aim of this study is to review theoretical and empirical studies on rent sharing in Africa, and to note their limitations regarding knowledge of the actual sharing of mineral rent.

Copyright

The database or papers are required to acknowledge the source including, where applicable, citations to the dataset posted on this website.  We also request users to kindly email copies of any publications, papers, or reports that employ the database to celine.de_quatrebarbes@ferdi.fr.

Image credit: © Dave Dyet

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Database Extract (Madagascar)
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