Good institutions and tax revenue outcomes in resource-rich countries: When 'good' is not enough

Daniel Chachu

No wp-2021-75, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Developing countries that experience commodity booms struggle to mobilize sustainable tax revenues. Emerging literature on the subject notwithstanding, there is limited exploration of the specific types of institutions critical for improving fiscal capacity in resource-rich contexts. This paper investigates which types of institutions moderate the adverse effect of natural resource rents on non-resource tax effort.

Keywords: resource rent; Tax revenue; Institutions; Sustainability; Democracy; Natural resources (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-dev
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Citations: View citations in EconPapers (2)

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