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A traditional gold mining site in Senegal

Extractive Sector Taxation

A Progressive Tax Policy Briefing


The extractives industry is a particularly important source of tax revenue for low income countries that have low levels of formal economic activity.

But the value of the resources extracted is often much higher than the revenue collected by governments. Often this does not correspond to a proportionate level of generated tax income.

This progressive tax policy briefing explores how countries can optimize revenues from mining, oil and gas resources, and curb potential revenue loss from extractive industries.

Read more about how progressive tax policies can help communities in the developing world: