Series: IMF Working Papers
Author(s): Ernesto Crivelli , and Sanjeev Gupta
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 14 January 2014
Keywords: resource revenue, taxation, tax effort, fiscal affairs, General, Resource Booms, Government Policy,
This paper uses a newly constructed revenue dataset of 35 resource-rich countries for the period 1992-2009 to analyze the impact of expanding resource revenues on different types of domestic (non resource) tax reve...