Mining taxation in indonesia

Abstract

* Parts of this paper have been adapted from Ross Garnaut and Anthony Clunies Ross, Taxation of Mineral Rents, Clarendon Press, Oxford, 1983, and from Craig Emerson and Ross Garnaut, Mining Taxation in the ESCAP Region: Review and Proposals for Reform, A Report to the ESCAP/CTC Joint Unit on Transnational Corporations, 1984. The paper has benefited from comments by Dr Hamonangan Hutabarat. The opinions expressed in the paper are solely those of the authors. * Parts of this paper have been adapted from Ross Garnaut and Anthony Clunies Ross, Taxation of Mineral Rents, Clarendon Press, Oxford, 1983, and from Craig Emerson and Ross Garnaut, Mining Taxation in the ESCAP Region: Review and Proposa..