Resource blessing, revenue curse? : Domestic revenue effort in resource-rich countries /

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Bibliographic Details
Author / Creator:	Crivelli, Ernesto.
Imprint:	[Washington, D.C.] : International Monetary Fund, ©2014.
Description:	1 online resource (29 pages)
Language:	English
Series:	IMF working paper ; WP/14/5 IMF working paper ; WP/14/5.
Subject:	Natural resources -- Taxation -- Econometric models. Value-added tax -- Econometric models. Value-added tax -- Econometric models. Electronic books.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12502457

Hidden Bibliographic Details
Other authors / contributors:	Gupta, Sanjeev. International Monetary Fund. Fiscal Affairs Department.
ISBN:	9781484351178 1484351177
Notes:	At head of title: Fiscal Affairs Department. "January 2014." Includes bibliographical references. Online resource; title from pdf title page (IMF.org Web site, viewed.
Summary:	"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 revenues. Overall, we find a statistically significant negative relationship between resource revenues and total domestic (non resource) revenues, including for the major tax components. For each additional percentage point of GDP in resource revenues, there is a reduction in domestic (non resource) revenues of about 0.3 percentage points of GDP. We find this primarily occurs through reduced effort on taxes on goods and services--in particular, the VAT-- followed by a smaller negative impact on corporate income and trade taxes"--Abstract.

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