RV-02 · Research vertical
Mineral Fiscal Regimes and Economics
How mineral rents are created, captured and shared.
Royalties, resource rent taxes, auction premiums and general taxation together determine whether mining attracts investment and whether the public captures a fair share of resource wealth. This vertical builds comparative evidence on effective tax rates, fiscal stability and the distribution of mineral revenue between levels of government and communities.
The research question
How should mineral fiscal instruments be designed to capture rents efficiently across price cycles without deterring investment?
Current themes
- RV-02.1
- Royalty design and valuation across price cycles
- RV-02.2
- Effective tax rate benchmarking across mining jurisdictions
- RV-02.3
- Resource rent capture and progressive fiscal instruments
- RV-02.4
- Revenue distribution to subnational governments and communities
- RV-02.5
- Fiscal treatment of exploration risk and marginal deposits