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Zambia is largely a mineral economy faced with challenges of designing a tax system that meets two fundamental objectives namely to ensure a fair share of rent for itself and simultaneously allowing for sufficient investment revenues needed by investors. Zambia’s mine fiscal regime has evolved...

There has been a lot of outcry from the public that Zambia’s mineral tax reforms, with an aim to optimize revenue benefits from the mines, have not yielded the desired results. This has mainly been attributed to the weak design of its legislated mineral taxation systems. Due to this underlying...