This paper outlines a framework for facilitating the formalization of artisanal and small-scale mining (ASM) in sub-Saharan Africa. It identifies taxation as a potential driver for formalization across the region. Experiences from Zambia, where attempts have been made in recent years to control and regulate pockets of surging gold rush activity, are drawn upon to debate the case for making taxation more of a centrepiece of ASM formalization programs in sub-Saharan Africa.
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