Mining Tax Policy Responses to COVID-19

The document advises resource-rich developing countries on the use of tax policy to support the mining sector during the COVID-19 pandemic, noting that tax relief may be a more viable option than direct payments for countries with limited fiscal space.

• For many developing countries, tax policy is a more accessible tool for providing economic support to the mining sector than direct government payments to companies or workers, as the latter requires fiscal space typically only available to wealthier nations.
• Developing countries must carefully assess business tax relief options because they are already facing challenges in mobilizing sufficient domestic revenues.

APA

Taquiri,, A. R. L. (2020). Mining Tax Policy Responses to COVID-19. International Institute for Sustainable Development. https://www.iisd.org/publications/brief/mining-tax-policy-responses-covid-19

Chicago

Taquiri,, Alexandra Readhead,Thomas Lassourd,Jaqueline. Mining Tax Policy Responses to COVID-19. International Institute for Sustainable Development, 2020. https://www.iisd.org/publications/brief/mining-tax-policy-responses-covid-19.

Wikipedia

{{cite report |last1=Taquiri, |first1=Alexandra Readhead,Thomas Lassourd,Jaqueline |title=Mining Tax Policy Responses to COVID-19 |publisher=International Institute for Sustainable Development |date=8 April 2020 |url=https://www.iisd.org/publications/brief/mining-tax-policy-responses-covid-19 |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{taquiri2020mining, author = {Taquiri,, Alexandra Readhead,Thomas Lassourd,Jaqueline}, title = {{Mining Tax Policy Responses to COVID-19}}, institution = {International Institute for Sustainable Development}, year = {2020}, month = apr, url = {https://www.iisd.org/publications/brief/mining-tax-policy-responses-covid-19}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }