Minining tax database for Africa

September 2016

Bertrand LAPORTE

Céline de QUATREBARBES

Yannick Bouterige Ferdi

Yannick BOUTERIGE

FERDI publishes the first tax and legal database which specify the tax regime applied to industrial gold mining companies in 14 African countries from the 1980s to 2015.

Overview

FERDI publishes the first tax and legal database which specify the tax regime 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 featuring three major 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; (iii) the link between each piece of tax information and its legal source.

This database is useful to know the evolution of the gold mining tax systems, compare the gold mining tax systems of different African countries, compare the gold mining taxation between different mining projects in the same country and assess the mineral resource rent sharing between investors and governments.

Average effectif tax rate for a african representative medium- grade mine project and a gold price of USD 1,100/oz :

200220102014

Source : La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015.
Bertrand Laporte, Céline De Quatrebarbes, Yannick Bouterige. Revue d'économie du développement, n° 4/2015.

 

Download the data base :

An extract of the database concerning Madagascar is directly downloadable from the FERDI’s website : download the extract

The whole database is available on request : Application form

The authors thank the International Centre for Tax and Development (ICTD), the Fondation pour les Etudes et Recherches sur le Développement International (FERDI) and the Centre d’Etudes et de Recherches sur le Développement International (CERDI) for their technical and financial support.

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.

The whole database is available on request (Application form). It can't be used for commercial purpose.