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Working Paper
Bertrand Laporte ; Celine De Quatrebarbes ; Yannick Bouterige | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2017The lack of information about the sharing of mining resource rent between governments and investors is an easy statement to make for Africa. The existing datasets are often insufficient for a deep analysis of African tax law as applied to the na[...]
Working Paper
Fawzi Banao, Auteur ; Bertrand Laporte, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2022-12-07The actions of terrorist groups destabilize border states and economies. The presence of mining activities, such as gold extraction, favors the illicit export of this ore to finance terrorist groups. Using COMTRADE data, we estimat[...]
Working Paper
Bertrand Laporte ; Celine De Quatrebarbes ; Yannick Bouterige | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2019In the mining sector, governments must be able to reconcile two objectives: to attract foreign direct investment to exploit the resource and to capture a sufficient share of the mining rent to finance development. This problem has been known for[...]
Article : Revues - Articles
Yawovi Mawussé Isaac Amedanou, Auteur ; Bertrand Laporte, Auteur |Our study reexamines the link between country risk and government take, following research by Adebayo et al. (2021). Our approach complements theirs. We study the mining tax policy choices in an environment of uncertainty and risk [...]
Article : Revues - Articles
Seydou Coulibaly, Auteur ; Abdramane Camara, Auteur |African countries generally cut corporate income tax (CIT) rates in the hopes of attracting foreign direct investment (FDI), whereas the effectiveness of tax rate reductions in attracting extractive industries FDI is controversial.[...]
Working Paper
Bertrand Laporte ; Celine De Quatrebarbes ; Yannick Bouterige | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2016The lack of information about the mining resource rent sharing between governments and investors is an easy statement in Africa. Existing public databases are often insufficient for a deep analysis of the African tax law applied to natural resou[...]
Revues - Articles
Yawovi Mawussé Isaac Amedanou, Auteur ; Bertrand Laporte, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Zoom sur la recherche | 2024-02-05A multinational firm’s decision to invest in a mining project depends on a complex decision-making process that considers the physical and economic characteristics of the mine, the mining tax design, the reliability of the host cou[...]
