{"id":"https://openalex.org/W2593561809","doi":"https://doi.org/10.3917/edd.294.0083","title":"La fiscalit\u00e9 mini\u00e8re en Afrique : le secteur de l\u2019or dans 14 pays de 1980 \u00e0 2015","display_name":"La fiscalit\u00e9 mini\u00e8re en Afrique : le secteur de l\u2019or dans 14 pays de 1980 \u00e0 2015","publication_year":2017,"publication_date":"2017-02-22","ids":{"openalex":"https://openalex.org/W2593561809","doi":"https://doi.org/10.3917/edd.294.0083","mag":"2593561809"},"language":"fr","primary_location":{"id":"doi:10.3917/edd.294.0083","doi":"https://doi.org/10.3917/edd.294.0083","is_oa":true,"landing_page_url":"https://doi.org/10.3917/edd.294.0083","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=EDD_294_0083&download=1","source":{"id":"https://openalex.org/S4210175040","display_name":"Revue d \u00e9conomie du d\u00e9veloppement","issn_l":"1245-4060","issn":["1245-4060","1782-1517"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1","poland-20","russia-white-list-4"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revue d'\u00e9conomie du d\u00e9veloppement","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=EDD_294_0083&download=1","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045467566","display_name":"Bertrand Laporte","orcid":"https://orcid.org/0000-0001-7017-1508","observed_orcids":["https://orcid.org/0000-0001-7017-1508"]},"institutions":[{"id":"https://openalex.org/I4387153954","display_name":"Centre d'\u00c9tudes et de Recherches sur le D\u00e9veloppement International","ror":"https://ror.org/01hg13988","country_code":"FR","type":"facility","lineage":["https://openalex.org/I1294671590","https://openalex.org/I198244214","https://openalex.org/I2802818602","https://openalex.org/I4210090127","https://openalex.org/I4210131494","https://openalex.org/I4210166444","https://openalex.org/I4387153954"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Bertrand Laporte","raw_affiliation_strings":["Centre d'\u00c9tudes et de Recherches sur le D\u00e9veloppement International"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre d'\u00c9tudes et de Recherches sur le D\u00e9veloppement International","institution_ids":["https://openalex.org/I4387153954"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002947828","display_name":"Yannick Bouterige","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405268616","display_name":"Fondation pour les \u00c9tudes et Recherches sur le D\u00e9veloppement International","ror":"https://ror.org/01hwngd19","country_code":"FR","type":"nonprofit","lineage":["https://openalex.org/I4405268616"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Yannick Bouterige","raw_affiliation_strings":["Fondation pour les Etudes et Recherches sur le D\u00e9veloppement International"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fondation pour les Etudes et Recherches sur le D\u00e9veloppement International","institution_ids":["https://openalex.org/I4405268616"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5073159494","display_name":"C\u00e9line de Quatrebarbes","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405268616","display_name":"Fondation pour les \u00c9tudes et Recherches sur le D\u00e9veloppement International","ror":"https://ror.org/01hwngd19","country_code":"FR","type":"nonprofit","lineage":["https://openalex.org/I4405268616"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"C\u00e9line de Quatrebarbes","raw_affiliation_strings":["Fondation pour les Etudes et Recherches sur le D\u00e9veloppement International"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fondation pour les Etudes et Recherches sur le D\u00e9veloppement International","institution_ids":["https://openalex.org/I4405268616"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.5698,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.91120482,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"Vol. 23","issue":"4","first_page":"83","last_page":"128"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11823","display_name":"Natural Resources and Economic Development","score":0.899399995803833,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11823","display_name":"Natural Resources and Economic Development","score":0.899399995803833,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11933","display_name":"Mining and Resource Management","score":0.0632999986410141,"subfield":{"id":"https://openalex.org/subfields/2215","display_name":"Building and Construction"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.01940000057220459,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/mining-taxation","display_name":"mining taxation","score":0.9150000214576721},{"id":"https://openalex.org/keywords/gold-mining","display_name":"gold mining","score":0.9710000157356262},{"id":"https://openalex.org/keywords/mineral-resource-rent","display_name":"mineral resource rent","score":0.46799999475479126},{"id":"https://openalex.org/keywords/tax-database","display_name":"tax database","score":0.4339999854564667},{"id":"https://openalex.org/keywords/tax-rates","display_name":"tax rates","score":0.3019999861717224},{"id":"https://openalex.org/keywords/tax-exemption","display_name":"tax exemption","score":0.8389999866485596},{"id":"https://openalex.org/keywords/mining-investment","display_name":"mining investment","score":0.3269999921321869},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.47200000286102295},{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.652999997138977},{"id":"https://openalex.org/keywords/natural-resource-taxation","display_name":"resource taxation","score":0.44600000977516174},{"id":"https://openalex.org/keywords/africa","display_name":"Africa","score":0.3720000088214874}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.7659257650375366},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.7214456796646118},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.11855950951576233}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.3917/edd.294.0083","doi":"https://doi.org/10.3917/edd.294.0083","is_oa":true,"landing_page_url":"https://doi.org/10.3917/edd.294.0083","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=EDD_294_0083&download=1","source":{"id":"https://openalex.org/S4210175040","display_name":"Revue d \u00e9conomie du d\u00e9veloppement","issn_l":"1245-4060","issn":["1245-4060","1782-1517"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1","poland-20","russia-white-list-4"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revue d'\u00e9conomie du d\u00e9veloppement","raw_type":"journal-article"},{"id":"pmh:oai:cairn.info:EDD_294_0083","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/revue-d-economie-du-developpement-2015-4-page-83?lang=fr","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revue d'\u00e9conomie du d\u00e9veloppement | 23 | 4 | 2017-02-22 | p. 83-128 | 1245-4060","raw_type":null}],"best_oa_location":{"id":"doi:10.3917/edd.294.0083","doi":"https://doi.org/10.3917/edd.294.0083","is_oa":true,"landing_page_url":"https://doi.org/10.3917/edd.294.0083","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=EDD_294_0083&download=1","source":{"id":"https://openalex.org/S4210175040","display_name":"Revue d \u00e9conomie du d\u00e9veloppement","issn_l":"1245-4060","issn":["1245-4060","1782-1517"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1","poland-20","russia-white-list-4"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revue d'\u00e9conomie du d\u00e9veloppement","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2593561809.pdf","grobid_xml":"https://content.openalex.org/works/W2593561809.grobid-xml"},"referenced_works_count":17,"referenced_works":["https://openalex.org/W114079357","https://openalex.org/W1484474409","https://openalex.org/W1569305775","https://openalex.org/W1902314659","https://openalex.org/W1975172499","https://openalex.org/W1989653410","https://openalex.org/W2009937331","https://openalex.org/W2096080213","https://openalex.org/W2117556637","https://openalex.org/W2204957789","https://openalex.org/W2471978151","https://openalex.org/W2615190415","https://openalex.org/W3122085779","https://openalex.org/W3123261979","https://openalex.org/W3125431189","https://openalex.org/W4233025765","https://openalex.org/W4245811174"],"related_works":["https://openalex.org/W7057739901","https://openalex.org/W2950872116","https://openalex.org/W2539505771","https://openalex.org/W3155041416","https://openalex.org/W2921383157","https://openalex.org/W25820960","https://openalex.org/W2736579919","https://openalex.org/W7015834812","https://openalex.org/W7002123823","https://openalex.org/W2735279064"],"abstract_inverted_index":{"Le":[0],"manque":[1],"d\u2019information":[2],"concernant":[3],"le":[4,69],"partage":[5,161],"de":[6,24,62,89,112,127,134,144,162,214],"la":[7,59,163,201],"rente":[8,164],"mini\u00e8re":[9],"entre":[10,183],"les":[11,14,38,51,169],"\u00c9tats":[12],"et":[13,54,65,104,114,159,186],"investisseurs":[15],"est":[16,146,216],"un":[17,97],"constat":[18],"ais\u00e9":[19],"en":[20,110,115,166],"Afrique.":[21],"Les":[22,174],"bases":[23],"donn\u00e9es":[25,63,90,145,215],"existantes":[26],"sont":[27],"souvent":[28],"insuffisantes":[29],"pour":[30,148],"mener":[31],"une":[32,123,150,178,191],"analyse":[33,152],"d\u00e9taill\u00e9e":[34],"des":[35,45,82,101,153,156,180,193,203],"r\u00e8gles":[36],"constituant":[37],"syst\u00e8mes":[39],"d\u2019imposition":[40,155],"africains":[41,80],"appliqu\u00e9s":[42],"aux":[43,73,206],"secteurs":[44],"ressources":[46],"naturelles,":[47],"ce":[48],"qui":[49,67,165,198],"limite":[50],"travaux":[52],"acad\u00e9miques":[53],"op\u00e9rationnels.":[55],"Cet":[56],"article":[57],"pr\u00e9sente":[58,91],"premi\u00e8re":[60,151],"base":[61,88,143,213],"juridiques":[64],"fiscales":[66,208],"pr\u00e9cise":[68],"r\u00e9gime":[70],"fiscal":[71],"s\u2019appliquant":[72],"mines":[74],"industrielles":[75],"d\u2019or":[76],"dans":[77,168,200],"14":[78],"pays":[79,100,171,184,187,204],"producteurs":[81,172],"ann\u00e9es":[83],"1980":[84,128],"\u00e0":[85,129,138,218],"2015.":[86],"La":[87,212],"trois":[92],"innovations":[93],"majeures":[94],":":[95,221],"(i)":[96],"recensement":[98],"par":[99],"imp\u00f4ts,":[102],"droits":[103],"taxes":[105],"(taux,":[106],"assiette,":[107],"exon\u00e9rations)":[108],"dus":[109],"phase":[111,116],"recherche":[113],"d\u2019exploitation":[117],"d\u2019un":[118],"projet":[119],"aurif\u00e8re":[120],";":[121,131],"(ii)":[122],"profondeur":[124],"historique":[125],"in\u00e9dite":[126],"2015":[130],"(iii)":[132],"l\u2019association":[133],"chaque":[135],"information":[136],"fiscale":[137],"sa":[139],"source":[140],"juridique.":[141],"Cette":[142],"utilis\u00e9e":[147],"formuler":[149],"r\u00e9gimes":[154,181],"entreprises":[157],"mini\u00e8res":[158],"du":[160],"d\u00e9coule":[167],"principaux":[170],"d\u2019or.":[173],"premiers":[175],"r\u00e9sultats":[176],"soulignent":[177],"h\u00e9t\u00e9rog\u00e9n\u00e9it\u00e9":[179],"fiscaux":[182],"anglophones":[185],"francophones,":[188],"avec":[189],"toutefois":[190],"convergence":[192],"taux":[194],"effectifs":[195],"moyens":[196],"d\u2019imposition,":[197],"augmentent":[199],"plupart":[202],"suite":[205],"r\u00e9formes":[207],"engag\u00e9es":[209],"depuis":[210],"2010.":[211],"accessible":[217],"l\u2019adresse":[219],"suivante":[220],"http://www.ferdi.fr/fr/node/3197":[222],".":[223]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2017-03-16T00:00:00"}
