Fiscal Instruments I: Royalty Tax Systems

The three categories of royalty tax regime charges are fixed fees, per-unit charges, and shares of measured profits. Fixed fees are not dependent on other factors, while the others are. These charge types are profiled in depth. Also profiled are the major components of extractive fiscal regimes, including royalties. Base rates across these fees and charges are contrasted to varying rates, such as through taxation. Fiscal tools used to capture economic rents from extractive projects are overviewed, as is their use for calculating some approximation of the rate of return of a project over time.

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