Suchergebnisse

Abstract. In taxing their mining industries most Less Developed Countries must balance their need for mineral revenues with their requirement for continued private Investment in exploration and development. Papua New Guinea has attempted to achieve such a balance. An ideal system would use a Resource Rent Tax. Papua New Guinea accepted its underlying principle but combined it with royalties, a. flat profits tax, a dividend withholding tax and an additional profits tax. The rates and thresholds keep the tax burden bearable and avoid discouraging investment for exploration and development while ensuring that the government receives a substantial return from profitable projects.

Abstract. The relationship between mineral taxation, mineral revenues, and investment in existing and new mine capacity in Zambia during 1964–83 is examined. By the mid‐1970s the Zambian copper industry was incapable of producing investible surpluses which could be appropriated by government partly because of unfavorable movements in real market prices for mining inputs and mineral output, partly because the mineral taxation systems applied since 1964 had deterred mine investment. This situation can only be remedied by changing the cost structure of Zambia's copper production, requiring major investments in modernization of existing, and development of new, mines. A tax system is suggested which offers a workable compromise between the need to obtain revenues for development and to ensure continued investment in mining.

ABSTRACTWhile acknowledging advances in legal recognition of Indigenous rights, much of the research literature positions negotiated agreements between Indigenous peoples and corporations simply as 'neoliberal technology' that gives the appearance of Indigenous consent while allowing exploitation to continue. This analysis is flawed in considering agreements as discrete, stand‐alone phenomena. It ignores the possibility that Indigenous peoples may use agreements as part of broader strategies to achieve control over extractive industry activity and to secure a share of 'development' benefits — strategies that involve selective engagement with the state. This article supports its argument by locating an agreement between the Chilean lithium mining company, Albemarle, and the Council of Atacameño Peoples within a broad and sustained strategy by Atacameño people to address the negative impacts of mining in the Salar de Atacama, Chile, while securing its economic benefits. This strategy includes using the agreement to voice Atacameño territorial claims and environmental concerns to the state, and to insist that the state lives up to its responsibilities. The analysis leads to a fuller appreciation of the agency exercised by Indigenous peoples in dealing with the sustained expansion of extractive activity on their territories, and a more nuanced understanding of negotiated agreements between Indigenous peoples and mining corporations and between Indigenous people and the state.

AbstractUsing a qualitative study of Indigenous public servants in Canada and Australia, this article helps open the "black box" of bureaucratic representation. Findings dispel any idea that active representation is unproblematic for minority bureaucrats themselves. In fact, it exacts a high price with respect to working in isolation, confronting racism, facing formidable obstacles to pursue, or challenge policy processes and outcomes aligned with the interests of the communities from which they come and ultimately leading many to exit the bureaucracy or forego career opportunities. Despite this, our findings show that Indigenous bureaucrats bring about policy change that would not otherwise occur, and mechanisms of accountability are at work, within government and between bureaucrats and the communities from which they are drawn. Indigenous bureaucratic leadership is valuable in bridging understanding between elected officials and communities and navigating respectfully the intersections of culture and power across the policy making process to the benefit of all citizens, to "country" and across generations. These findings imply that new inclusive models of representative bureaucracy are both necessary and desirable to make bureaucracy serve multicultural societies and constructively confront environmental crises in the modern era.Evidence for Practice

Concepts that equate bureaucratic "partiality" with favoritism, oversimplify the way in which public servants consider, and manage tensions between minority interests they are assumed to "represent" and the wider public interest and democratic accountability.
Participants in our research are acutely aware of the need to balance two "lines of accountability" (to government and to their communities), and when the tension between the two cannot be managed, they beat a tactical retreat and wait for a more favorable opportunity, or, if this seems unlikely, they leave the public service.
Indigenous public servants promote the democratic project by actively involving otherwise disenfranchised members of society, including the perspectives of time and the land itself, in the policy making process. They make government and its processes understandable and help (re)build trust.