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dc.contributor.authorO'Faircheallaigh, Ciaranen_US
dc.contributor.authorGibson, Gingeren_US
dc.date.accessioned2017-05-03T11:33:16Z
dc.date.available2017-05-03T11:33:16Z
dc.date.issued2012en_US
dc.date.modified2013-06-03T04:18:03Z
dc.identifier.issn03014207en_US
dc.identifier.doi10.1016/j.resourpol.2011.12.009en_US
dc.identifier.urihttp://hdl.handle.net/10072/47134
dc.description.abstractMining generates risk of environmental and social harm for Indigenous peoples but can also generate substantial revenues for them, creating opportunities for community development in a context where economic and social disadvantage is the norm. Especially as mining revenues should, in part, compensate for mining's negative social and environmental impacts, it is vital that mineral taxation on Indigenous lands reflect a careful assessment of appropriate tax mechanisms and a matching of these with community priorities. Yet little has been written that could serve as a guide for Indigenous decision-makers. This article contributes to an understanding of the issues and choices facing Indigenous communities in designing mineral taxation regimes, by focusing on the question of economic risk. Risk arises as a key variable in choosing or designing a mineral taxation regime in three ways. Different approaches to mineral taxation are inherently more or less risky, in the sense that they are more or less certain to generate tax revenues. A second aspect of risk involves the degree of economic certainty or predictability associated with different types of commodities and projects. Third, the risk tolerance of Indigenous peoples and communities can vary significantly. We show how Indigenous groups can integrate and address these different dimensions of risk, by recognizing the 'risk consequences' associated with different approaches to mineral taxation and choosing an approach that reflects, as fully as possible, the group's risk tolerance.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_US
dc.languageEnglishen_US
dc.language.isoen_US
dc.publisherElsevieren_US
dc.publisher.placeUnited Kingdomen_US
dc.relation.ispartofstudentpublicationNen_US
dc.relation.ispartofpagefrom10en_US
dc.relation.ispartofpageto18en_US
dc.relation.ispartofissue1en_US
dc.relation.ispartofjournalResources Policyen_US
dc.relation.ispartofvolume37en_US
dc.rights.retentionYen_US
dc.subject.fieldofresearchEnvironment and Resource Economicsen_US
dc.subject.fieldofresearchcode140205en_US
dc.titleEconomic risk and mineral taxation on Indigenous landsen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.facultyGriffith Business School, School of Government and International Relationsen_US
gro.date.issued2012
gro.hasfulltextNo Full Text


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