Non-Metallic Mining

This report by the International Institute for Sustainable Development provides a framework for taxing non-metallic minerals, emphasizing that policies should be tailored to the economics of specific minerals rather than focusing solely on revenue maximization. It suggests unit-based royalties for low-revenue minerals and cautions against the use of tax incentives, while noting that non-metallic mineral production exceeds USD 217 billion annually across 66 countries.

• The report argues that tax and royalty policies for non-metallic minerals should be tailored to the specific economics of each mineral, noting that revenue maximization is not always the primary goal of these fiscal policies.
• Unit-based royalties are suggested as a viable option for certain non-metallic minerals to minimize tax administration costs, particularly when the minerals' potential for government revenue is limited.
• Governments are advised to use tax incentives with caution due to a poor track record in promoting investment and should instead apply effective industrial policy principles when using fiscal policies to spur development or attract investment.
• Non-metallic minerals, defined as minerals that are neither fuels nor metals, are produced globally, with an estimated annual production value exceeding USD 217 billion across 66 countries.

APA

Davis,, W. (2025). Non-Metallic Mining. International Institute for Sustainable Development. https://www.iisd.org/publications/report/tax-non-metallic-minerals

Chicago

Davis,, William. Non-Metallic Mining. International Institute for Sustainable Development, 2025. https://www.iisd.org/publications/report/tax-non-metallic-minerals.

Wikipedia

{{cite report |last1=Davis, |first1=William |title=Non-Metallic Mining |publisher=International Institute for Sustainable Development |date=13 November 2025 |url=https://www.iisd.org/publications/report/tax-non-metallic-minerals |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{davis2025nonmetallic, author = {Davis,, William}, title = {{Non-Metallic Mining}}, institution = {International Institute for Sustainable Development}, year = {2025}, month = nov, url = {https://www.iisd.org/publications/report/tax-non-metallic-minerals}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }