Browsing by Author "Smith, Trevor Allen"

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    Minerals policy and taxation in the new South Africa : an analysis of proposed ANC policy
    (1995) Smith, Trevor Allen; Leiman, Anthony
    [The aim of this paper] is to analyse and discuss the proposed ANC minerals policy, with particular reference to taxation. This is the subject of chapter four of this paper. Chapters two and three will lay the foundation upon which the analysis and discussion will be based, specifically, chapter two will review the theory of resource extraction, exploration and taxation, and describe a few of the important results in this field of study, while chapter three will describe some real world experiences with mineral tax systems.