One of the classic functions of tax policy is to capture some of the location-specific rents that accrue to the owners of specific resources for public purposes.

It is now widely accepted that, in sub-Saharan Africa, the taxation system is seriously deficient in this respect, above all in relation to mineral extraction activities, and also in connection with forestry and fisheries.

Taxing mining and other natural resources is an important issue for ICTD.  But it is also an area where other researchers are newly active, and a significant stream of new publications is beginning to appear. 

While we remain active in this area, we will also seek to cooperate with other researchers, e.g. through joint conference or meeting and synthesis activities. 

Our research agenda will need to respond to the broader research landscape, but we envision research in three areas:

  • Understanding the political economy of changes in mining tax policy and administration,
  • Exploring the use of international strategies for tax evasion by mining firms; and
  • Investigating taxation in the forestry sector - an under-researched, but notoriously ineffective and politicised area. It is also one of the most important forms of environmental taxation in developing countries.