Abstract
This paper outlines a framework for facilitating the formalization of artisanal and small-scale mining (ASM) – low-tech, labour-intensive mineral processing and extraction – in sub-Saharan Africa. It identifies taxation as a potential driver for formalization across the region because the financial gains would appeal to host governments on the one hand, and, on the other hand, it would energize ASM operators, most of whom are desperate to work in a more structured and regulated environment. 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.