Natural resources' impact on government revenues

Justine Knebelmann

No wp-2017-10, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Motivated by the fact that the taxation of natural resources is both crucial and particularly challenging for developing countries, this paper draws on a unique dataset to produce empirical evidence on two issues pertaining to the fiscal impact of oil. On a sample of 31 countries during the 2000s oil price boom, we first assess which country and sector characteristics are correlated with the effective tax on oil, i.e. the share of oil income collected by the government. Secondly, we test whether oil revenue evicts traditional tax revenues.

Keywords: Taxation; Oil; Natural resources (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (6)

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