Tax design and rent sharing in mining sector: Evidence from African gold?producing countries

Based on the innovative database, we use a discounted cash flow model to study rent sharing and mining tax design in African gold-producing countries. Two main designs emerge: those that favour production-based taxes order secure government's revenues profit-based support economic efficiency. From estimation of panel regression, show depends essentially evolution world prices not institutional variables. The recent ‘innovations’ taxation introduce more progressivity have had mitigated results. In best cases, regressivity regimes has been reduced.