{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/15978"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/15978","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"Minerals policy and taxation in the new South Africa : an analysis of proposed ANC policy","abstract":"[The aim of this paper] is to analyse and discuss the proposed ANC minerals policy, with particular reference to taxation. This is the subject of chapter four of this paper. 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Chapters two and three will lay the foundation upon which the analysis and discussion will be based, specifically, chapter two will review the theory of resource extraction, exploration and taxation, and describe a few of the important results in this field of study, while chapter three will describe some real world experiences with mineral tax systems.","abstract_has_math":false,"creators":["Smith, Trevor Allen"],"institution":"School of Economics","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Leiman, Anthony"],"committee_chairs":[],"committee_members":[],"year":1995,"date_issued":"1995","date_published":"1995","updated_at":"2026-07-22T22:22:42Z","subjects":[],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/15978","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Leiman, Anthony"]},{"key":"dc:creator","label":"Author","values":["Smith, Trevor Allen"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2015-12-28T06:06:12Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2015-12-28T06:06:12Z"]},{"key":"dc:date.issued","label":"Date","values":["1995"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["School of Economics"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Cape Town"]},{"key":"dc:type","label":"Dc Type","values":["Master Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Masters"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["MCom"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/11427/15978"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Bibliography: pages 82-86."]},{"key":"dc:description.abstract","label":"Abstract","values":["[The aim of this paper] is to analyse and discuss the proposed ANC minerals policy, with particular reference to taxation. This is the subject of chapter four of this paper. Chapters two and three will lay the foundation upon which the analysis and discussion will be based, specifically, chapter two will review the theory of resource extraction, exploration and taxation, and describe a few of the important results in this field of study, while chapter three will describe some real world experiences with mineral tax systems."]},{"key":"dc:title","label":"Title","values":["Minerals policy and taxation in the new South Africa : an analysis of proposed ANC policy"]}]}],"canonical_facts":{"dc:contributor.advisor":["Leiman, Anthony"],"dc:creator":["Smith, Trevor Allen"],"dc:date.accessioned":["2015-12-28T06:06:12Z"],"dc:date.available":["2015-12-28T06:06:12Z"],"dc:date.issued":["1995"],"dc:description":["Bibliography: pages 82-86."],"dc:description.abstract":["[The aim of this paper] is to analyse and discuss the proposed ANC minerals policy, with particular reference to taxation. 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