The Impact of Resource Revenue on Non-Resource Tax Revenue in Oil-Exporting Countries: Evidence from Nonlinear Analysis

Sarra Ben Slimane
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Sarra Ben Slimane: Faculty of Business Administration, University of Tabuk, Tabuk, Saudi Arabia

International Journal of Energy Economics and Policy, 2024, vol. 14, issue 1, 272-280

Abstract: The main objective of this study was to examine the asymmetric effect of resource tax revenues on non-resource ones in oil-rich countries, as most previous research on the subject has assumed a symmetric resource-non-resource tax revenue nexus. We employed linear ARDL model to analyze the short- and long-term effects and found a negative relationship between resource and non-resource tax revenues. Based on nonlinear ARDL model estimates, empirical results provide strong evidence for the asymmetric effect of resource tax revenues. In the long-run, positive shocks have negative impacts on non-resource tax revenues. Conversely, negative shocks were found to not lead to increased non-resource tax revenues. In addition, findings show that the short-term effects are stronger when resource tax revenues increase.

Keywords: Resource Tax Revenues; Non-Resource Tax Revenues; Oil-Exporting Countries; NARDL Model (search for similar items in EconPapers)
JEL-codes: C23 E62 H20 Q43 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eco:journ2:2024-01-28

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