Indigenous people and mineral taxation regimes

Indigenous people in a number of major mineral-producing countries have established a substantial and growing capacity to tax mineral resources extracted from their traditional lands. However, almost no analysis has been conducted regarding the conceptual and practical issues involved in designing mineral taxation regimes for use by indigenous people. The general literature on mineral taxation is of limited relevance because basic assumptions it makes regarding the nature of the taxing authority (national or state governments) do not apply to indigenous peoples. This article discusses some key characteristics of indigenous communities as they relate to taxation of mineral resources. Against this background, it identifies a number of approaches to mineral taxation which might be utilized by indigenous groups and which acknowledge the specific constraints and circumstances they face while at the same time recognizing their need to attract and maintain investment on their traditional lands. It also reviews the inter-relationship between indigenous and state or governmental tax regimes.     

The Employment and Productivity Effects of Environmental Taxation: Additional Dividends or Added Distractions?

Claims of employment and productivity gains from environmental taxation are examined in the context of recent policy developments which have extended the traditional role of economic instruments in environmental regulation. Although the general existence of such spin-offs cannot be established, the debate has clarified guidelines for designing and implementing specific environmentally based taxes to help deliver sustainable development. Recent UK tax proposals have started to draw on the flexibility of fiscal instruments to tackle environmental problems. Innovations include earmarking taxes to fund allied spatial and sectoral programmes, recycling revenues to provide fiscally neutral improvements in tax efficiency and using taxation to help promote eco-efficiency.     

What are the implications of human rights for minerals taxation?

This article examines the relationship between a state's taxation of mineral revenues and the human rights obligation to use ‘maximum available resources’ to further citizens' welfare. These both have implications for understanding the other but there has been little attention to their interaction.Contemporary (economic and policy) approaches to mineral taxation revolve around economic rent and providing a ‘neutral’ economic environment that does not influence investment decisions. There is no reference to human rights obligations—these are just part of the state's general responsibilities for which it can legitimately raise taxes. Taxation analysis largely ignores whether the state wants money to ensure there is adequate food for the population, or instead to stage the Miss Universe pageant.Human rights has relevance for the state's management of resources. The requirement for states to apply ‘maximum available resources’ to fulfil human rights suggests that mineral extraction (and taxation) should occur as fast as possible to be applied for the human rights of the current population A more considered analysis weighs against such a literal interpretation. Nevertheless, the requirement of using ‘maximum available resources’ to fulfil human rights has important implications for mineral taxation.     

The cumulative dimensions of impact in resource regions

The development of mineral and energy resources worldwide has placed pressure on regional environments, economies and communities. The cumulative impacts, or cumulative effects, arising from overlapping development have stretched political systems that have traditionally been geared toward the regulation and management of individual resource developments, presenting challenges for policy makers, resource developers and civil society actors. An equally challenging task has been realisation of the potential development dividends of mineral and energy resources in the areas of business development, infrastructure, human development or the management of resource revenues. This paper introduces a special issue on ‘Understanding and Managing Cumulative Impacts in Resource Regions’. The special issue interrogates the effectiveness of new and traditional policy responses, explores methods and strategies to better respond to cumulative impacts, and details practical examples of collaborative and coordinated approaches. Papers cover a range of environmental, economic and social issues, geographical regions, commodities, and conceptual approaches. This introductory paper introduces the cumulative impact issues that have manifest in resource regions, critically appraises current conceptions of cumulative impacts, and details management and policy responses to address the cumulative dimensions of impact.     

Financial failures in mining : Implications for LDC mineral policies

The risk of financial failure among LDC mining projects, always significant, has apparently increased during recent years. This situation, which is unlikely to change in the near future, has important implications for LDC mineral policies. In particular, it can no longer be assumed that mining will generate significant government revenues, traditionally regarded as the single most important economic benefit arising from large-scale mining projects in LDCs. Many LDC governments consequently need to reassess their mineral policies and place greater stress on maximizing economic benefits which will accrue even where mines fail to generate significant profits. Two such benefits are discussed, and concrete policy measures are suggested to illustrate the initiatives available to LDCs.     

Does taxation alter exploration? : The effect of uncertainty and risk

The effect of resource rent taxation on mineral exploration is a controversial issue on which very little research has been carried out. Simple numerical examples are used in this paper to demonstrate that a ‘pure’ resource rent tax, or Brown Tax, can reduce the extent of exploration of a ‘promising’ deposit by a risk averse explorer, but encourage exploration of ‘unpromising’ deposits. This counter-intuitive result is explained in terms of the effect of the tax and of exploration on the costs of risk and uncertainty.     

Taxing mineral resource projects : Papua New Guinea, Indonesia and the Philippines

Within the context of a case study of three Asia/Pacific countries' mineral taxation regimes, this article examines the impact of individual fiscal instrucments, and the total fiscal package, on investor risk perceptions, investor returns and government receipts. It shows that under conditions of uncertainty and risk aversion on the part of investors, significant gains in expected government revenues can be achieved without seriously affecting the investors' ex-ante assessments of projects by a judicious selection and mix of fiscal instruments.     

Old ways for new days: Australian Indigenous peoples and climate change

ABSTRACT

This paper explores how Australia's Indigenous peoples understand and respond to climate change impacts on their traditional land and seas. Our results show that: (i) Indigenous peoples are observing modifications to their country due to climate change, and are doing so in both ancient and colonial time scales; (ii) the ways that climate change terminology is discursively understood and used is fundamental to achieving deep engagement and effective adaptive governance; (iii) Indigenous peoples in Australia exhibit a high level of agency via diverse approaches to climate adaptation; and (iv) humour is perceived as an important cultural component of engagement about climate change and adaptation. However, wider governance regimes consistently attempt to “upscale” Indigenous initiatives into their own culturally governed frameworks - or ignore them totally as they “don't fit” within neoliberal policy regimes. We argue that an opportunity exists to acknowledge the ways in which Indigenous peoples are agents of their own change, and to support the strategic localism of Indigenous adaptation approaches through tailored and place-based adaptation for traditional country.     

Establishing an effective production sharing type regime for petroleum

The primary reason for developing a nation's petroleum resources for export is to generate government revenues. The goal of most governments is to maximize the net present value of their petroleum revenues subject to efficient exploration and production practices and depletion considerations. This paper seeks to provide a basis for the determination of an effective tax regime that will achieve this goal. The analysis focuses on 12 standard production sharing contract options applied to four hypothetical exploration environments. A relatively recent Resource Rent Tax option is also examined as an add-on to production sharing contracts or other tax regimes. The results highlight the need for governments to understand and to use: (1) appropriate profit criteria, (2) an understanding of multi-national petroleum corporation behaviour, and (3) a priori geologic information in establishing effective tax regimes for petroleum.     

Understanding climate,adapting to change: indigenous cultural values and climate change impacts in North Queensland

Many authors have suggested that Indigenous communities are especially vulnerable to the direct and indirect impacts of climate change, yet there remains a paucity of fine-grained geographic data on the particular impacts of climate change on specific places and on local communities, especially Australian Indigenous communities. While there are some recent studies being undertaken with Australia's Torres Strait Island people, our research takes up the issues of vulnerability and resilience with two Indigenous communities from different environments on the mainland in North Queensland. They are the Aboriginal peoples of the rainforest and reef environments of the Wet Tropics and the Aboriginal people of the discontiguous rainforest, grasslands, dry forests and marine environments of Cape York. The results demonstrate variability in their understandings of climate change and in their capacities to anticipate and manage its impacts, while at the same time illustrating some common held themes about environmental and cultural values, observed environmental change, attributions of cause and effect, and of climate in general.     

Paradigms,paradoxes and a propitious niche: conservation and Indigenous social justice policy in Australia

In Australia, redressing past injustices and recognising Indigenous peoples' spiritual and cultural connections to land have resulted in the return of significant amounts of land to Indigenous people. Parallel to this, in attempts to address declining biodiversity, innovative and neo-liberal approaches to conservation under a new paradigm have been promoted. The role and influence of the non-state sector are increasing, and Indigenous peoples’ involvement in conservation is also growing. This paper reviews the history of conservation and Indigenous social justice policy in Australia. It describes how the social justice agenda has been the primary motivator of returning land to Indigenous Australians, and historically has been the driver and catalyst for Indigenous peoples' involvement in conservation, whilst the conservation agenda has increased conservation on private lands and the role and influence of the non-state conservation sector. The paper reveals how the trajectories of conservation and Indigenous social justice have become intrinsically linked with the emergence of new paradigms, providing opportunities for a propitious niche. Yet it also shows how the two trajectories have manifested themselves with a paradox of disparity; achievements secured under an Indigenous social justice agenda are being enjoyed by conservation under the new paradigm, whilst Indigenous social justice is increasingly becoming dependent on a conservation agenda.     

Simulation of socio-ecological impacts: Modeling a fishing village

The interrelationship of society and environment is addressed here through the study of a remote fishing village of 750 people. An interdisciplinary study evaluated demographic, economic, and social aspects of the community, and simulation modeling was used to integrate these societal characteristics with environmental factors.The population of the village had grown gradually until the 1960's, when a decline began. Out-migration correlated with declining fish harvests and with increased communications with urban centers. Fishing had provided the greatest economic opportunity, followed by logging. A survey was conducted to investigate the costs and revenues of village fishermen. Diversification characterized the local fleet, and analysis showed that rates of return on investment in the current year were equal between vessel types.The variable levels and rate parameters of the demographic, economic, and social components of the model were specified through static and time series data. Sensitivity analysis to assess the effects of uncertainty, and validation tests against known historical changes were also conducted. Forecast scenarios identified the development options under several levels of fish abundance and investment. The weight given to ecological versus economic resource management registered disproportionate effects due to the interaction between investment and migration rates and resource stochasticity. This finding argues against a golden mean rule for evaluating policy trade-offs and argues for the importance of using a dynamic, socio-ecological perspective in designing development policies for rural communities.     

构建中国环境税法律体系之设想

目前中国并没有专门用于环境目的的税种,环境管理的经济手段主要依靠资源税、消费税等相关税种与排污收费制度,但其均存在征收范围过窄、环保意义不突出等问题。因而应从面临的现实环境问题出发,兼顾税收体系的总体平衡,在完善现有相关税种的基础上开征新的环境保护专项税,从而建立起以排污税、产品消费税、资源税为基本构成的融入型环境税收体系。     

Ecotourism and Community Development: Case Studies from Hainan,China

The connections between people, parks, and tourism have received significant attention in recent years, recognizing the potential for mutually beneficial relationships. Ecotourism has been promoted and widely adopted as a strategy for funding conservation initiatives, while at the same time contributing to the socioeconomic development of host communities and providing for quality tourism experiences. Parks are among the most common ecotourism destinations. Employing interviews, observations and secondary sources, this study assesses the current status of ecotourism at two protected areas in Hainan, China, where it is being promoted as a strategy for balancing regional economic growth and conservation objectives. Through an evaluation of the existing tourism–park–community relationships, opportunities and constraints are identified. Ecotourism development was found to be at an early stage at both study sites. Socioeconomic benefits for the local communities have been limited and tourism activity has not contributed revenues towards conservation to date. Community residents, nevertheless, generally support conservation and are optimistic that tourism growth will yield benefits. In light of the study findings and the salient literature, planning direction is offered with the intention of enhancing the capacity of ecotourism to generate benefits for both communities and the parks, and thus contribute to the sustainable development of the region more generally. Lessons derived have broad applicability for ecotourism destinations elsewhere.     

我国生态环境财税政策历史变迁及优化建议

本文系统回顾了新中国成立70年以来生态环境财税政策的历史变迁,以时间为主线,分析其在不同阶段的措施手段,对于制定完善生态环境财税政策,全面推进美丽中国建设具有重大意义。生态环境财税政策大致经历了萌芽发展、探索发展、开拓发展和快速发展四个阶段,从无到有,逐步演化,已形成种类齐全,内容丰富的政策体系,但同时也存在着支出力度和支出效率不足、事权与支出责任相适应的制度不明确、税收政策体系尚不完善等问题。本文提出了增加财政"211节能环保"科目支出规模、健全事权与支出责任相匹配的财政制度、完善环境保护税和税收优惠政策、建立基于绩效的资金分配机制等优化新时期生态环境财税政策的建议。     

Involving indigenous peoples in protected area management: comparative perspectives from Nepal,Thailand, and China

Despite over two decades of efforts towards involving indigenous and traditional peoples in protected area management, there are few successful examples. Several international principles and guidelines on indigenous peoples' involvement in protected areas exist. However, because of the lack of evaluation of whether or not these principles and guidelines have been put into practice, there is hardly any information that indicates the actual involvement of indigenous peoples in protected areas. This paper attempts to compare efforts in partnership between indigenous peoples and protected area authority in three Asian countries: Nepal, Thailand, and China. It shows that the involvement of indigenous peoples is more successful where park planning is participatory and where political and socioeconomic reforms are underway. Indigenous peoples are in conflict with park authorities where park management is centralized and nonparticipatory. Unless concrete efforts are made to address livelihood issues of indigenous peoples living in and around protected areas, park management aimed to protect wildlife will rarely succeed. Participatory park management that involves indigenous peoples and that addresses livelihood issues of indigenous communities will ultimately succeed in its efforts toward wildlife conservation.     

Exploring the origins of ‘social license to operate’ in the mining sector: Perspectives from governance and sustainability theories

In the mining sector, local communities have emerged as particularly important governance actors. Conventional approaches to mineral development no longer suffice for these communities, which have demanded a greater share of benefits and increased involvement in decision making. These trends have been spurred by the growth of the sustainable development paradigm and governance shifts that have increasingly transferred governing authority towards non-state actors. Accordingly, there is now widespread recognition that mineral developers need to gain a ‘social license to operate’ (SLO) from local communities in order to avoid potentially costly conflict and exposure to social risks. A social license can be considered to exist when a mining project is seen as having the ongoing approval and broad acceptance of society to conduct its activities. Due to the concept's relatively recent emergence, however, only a limited body of scholarship has developed around SLO. Drawing on examples from northern Canada, this paper uses governance and sustainability theories to conceptualize the origins of SLO in the mining sector and describe some of the associated implications. Further research is needed to determine governance arrangements which help facilitate establishment of SLO in different mineral development contexts.     

Sowing the seeds of resilience: a case study of community-based Indigenous seed conservation from Andhra Pradesh,India

ABSTRACT

Despite increasing evidence of threats to Indigenous food systems, many Indigenous communities are innovating to enhance their resilience while conserving and promoting their traditional food systems, offering important lessons for rural development policy. This community-based case study explores one such Indigenous initiative: Sanjeevini, in Andhra Pradesh, India. Sanjeevini has been effective in designing and implementing creative strategies for seed sovereignty and biocultural conservation. Interviews with key persons associated with Sanjeevini (n?=?8) and participatory field-research in the Araku Valley region, including interviews with small scale farmers (n?=?30), revealed community development strategies emphasising a link between biological and cultural heritage in Indigenous food systems. These include hosting cultural seed festivals, establishing and maintaining community-based seed banks, and facilitating inter-community seed exchanges. Importantly, these strategies take place against a backdrop of community-organising that counteracts the dominant neo-liberal development agenda while resisting deforestation that threatens Indigenous livelihoods. Sanjeevini’s success demonstrates that through the adaptive assertion of self-determination, rural social change is possible. This paper highlights alternative, community-driven articulations of seed sovereignty while underscoring the significance of this community’s own vision in guiding rural innovation and offering promising working models for cultivating rural resilience.     

Seeking knowledge of traditional Indigenous burning practices to inform regional bushfire management

ABSTRACT

A transdisciplinary review of the current academic knowledge of Indigenous traditional fire management is presented for the Mt Lofty Ranges in South Australia. For a long time, the roles of Indigenous management of the landscape have either been overlooked or discounted within environmental studies. That situation is beginning to change in many parts of Australia. However, this review of knowledge of traditional Indigenous burning practices specifically for the Mt Lofty Ranges suggests that there is very little formalised, academic knowledge available that could be utilised to inform prescribed burning practices in the region. Perhaps Indigenous peoples’ use of fire was strongly governed by individual choices, or perhaps established regimes demarcated roles across groups; perhaps some areas were burnt regularly and others were left unaltered – there is still no clear evidence from the academic literature to provide even limited understandings of such elements of pre-colonial fire regimes. That gap in knowledge will become increasingly problematic as the need for appropriate, sophisticated burning practices to respond to risk in peri-urban Adelaide increases with a changing climate. To learn from traditional Indigenous land management: (a) formal knowledge needs to be generated on past regional burning practices; and (b) understanding needs to be developed as to whether past burning practices could lead to effective hazard management and biodiversity outcomes within contemporary landscapes. Such an integration of Indigenous knowledge for effective environmental management will only be possible if the injustices of past exclusions of the importance of Indigenous biocultural practices are recognised.     

Development on whose terms?: CSR discourse and social realities in Papua New Guinea's extractive industries sector

The emergence of Corporate Social Responsibility (CSR) in the extractive industries represents a bid to legitimize the sector after decades of environmental disasters and the trampling of indigenous rights. But whilst the rise in CSR has meant safer technologies and better stakeholder engagement, there is little evidence of any real socio-economic development at the grassroots. This paper examines the uneasy relationship existing between the strategic ‘business model’ of CSR and the brand of development it delivers. Using evidence from two multinational extractive industries in Papua New Guinea, we show how weaknesses in CSR practice come from greater emphasis on meeting global ‘performance standards’ than on the specificities of the social contexts in which strategies are implemented. These weaknesses, we argue, lead to ill-conceived and inappropriate development programmes that generate inequality, fragmentation, and social and economic insecurity. We conclude that greater engagement with affected communities will facilitate the development of more mutually beneficial and appropriate CSR strategies.