Non-renewable Resource Revenue Funds: Critical Issues in Design and Management

Anwar Shah

Chapter Chapter 5 in Taxing Choices for Managing Natural Resources, the Environment, and Global Climate Change, 2023, pp 153-170 from Springer

Abstract: Abstract This chapter by Shah provides an overview of the principles and practices of non-renewable resource revenue funds. It notes the unique features of non-renewable resource revenues that motivate the establishment of these funds. These special features include the uncertainty, instability, and volatility of resource revenues, exhaustible nature of resources, vulnerability to Dutch disease, and complex value chain with a high probability of corruption being undetected. Chapter provides a review of current practices and provides lessons for countries aiming to reform or establish such funds.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-22606-9_5

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DOI: 10.1007/978-3-031-22606-9_5

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