Resource rent and taxation

Summary

The purpose of this report is to discuss how different forms of resource rent taxation will affect the competitive situation of the post-harvest processing industry. The report is organized as follows. First, we discuss brief arguments for resource interest taxation. We then describe the competitive position of the specialized post-harvest processing companies - both in the value chain and financially. This section also explains what how the institutional framework can help strengthen the industry's profitability and strengthen the industry's position in the value chain. Then we discuss what types of resource taxation that are relevant. In this section we also discusses how the different forms may affect the competitive position of the post-harvest processing industry