A Guide to Mining Taxation in Zambia
"With some of the worst poverty statistics in Africa, Zambia appears to have little to show for a century of mining. While much work has been undertaken on mining taxation in Zambia, it has been quite technical in nature. This is out of reach of most participants in the debate, whether from civil society, academia or business. As a result, while technical terms such as “windfall tax” are frequently used by participants in the debate, there is no common understanding of the term. This guide has been written to address this information gap and to inform one of the most important debates in Zambia"