Tazation and mining : nonfuel minerals in Bolivia and other countries / Malcolm Gillis.

List of Figures, xiii -- List of Tables, xv -- Foreword, xix -- Acknowledgments, xxiii -- Chapter One. Taxation, Mining, and Economic Development / Malcolm Gillis, 1 -- Chapter Two. Perspectives on the Bolivian Mining Sector / Malcolm Gillis and Ulrich Petersen, 27 -- Chapter Three. The Macroeconomic Impact of the Mineral Exporting Sector on a Developing Economy / Glenn Jenkins and Malcolm Gillis, 65 -- Chapter Four. The Design of Mineral Tax Policy / Meyer W. Bucovetsky and Malcolm Gillis, 95 -- Chapter Five. Comparative Mining Taxes / Meyer Bucovetsky Malcolm Gill is and Louis T. Wells, 121 -- Chapter Six. The Structure of Bolivian Mining Taxes / Malcolm Gillis, 183 -- Chapter Seven. Evaluation of the Present System of Mining Taxation / Malcolm Gillis, Louis T. Wells and Brian Wright, 219 -- Chapter Eight. Alternatives for Mineral Tax Reform / Malcolm Gillis, Glenn Jenkins, Louis T. Wells and Brian Wright, 251 -- Chapter Nine. Issues and Policies Related to Mining Tax Reform / Malcom Gillis, Ulrich Petersen, and Louis T. Wells, 289 -- Glossary, 311 -- Appendixes: A. Size Distribution of Firms in the Medium Mining Sector, by Size of Sales, Profits, Labor Force, Payrolls and Total Fixed Assets, 315 -- B. Share of Three Major Materials Inputs in Total Material Costs, Medium Mininq Sector 1973 and 1974, 321 -- C. Revenue and Expenditure Relationships for the Bolivian Mining Sector, 327 -- D. Limits on Deductions for Salaries for Owner-Managers Under an Income Tax, 333 -- E. Methodology for Determining the Cost Adjustment Factor for Standard Mining Costs, 335 -- F. Methodology for the Determination of Standard Realization Costs, 341 -- G. Revenue Estimates for the Present Tax Structure: Data, Assumptions and Methodology Methodology, 345 -- H. Details of Revenue Estimates of Interim Tax Reform Measures, 351 -- Index, 353 -- About the Authors, 359.