Publication: Good institutions and tax revenue outcomes in resource-rich countries: When ‘good’ is not enough
Good institutions and tax revenue outcomes in resource-rich countries: When ‘good’ is not enough
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Chachu, D. (2021). Good institutions and tax revenue outcomes in resource-rich countries: When ‘good’ is not enough (No. 75; WIDER Working Paper). https://doi.org/10.35188/unu-wider/2021/013-9
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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. I propose a simple theoretical model and complement its insights with an empirical examination of the mediating role of 1
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Chachu, D. (2021). Good institutions and tax revenue outcomes in resource-rich countries: When ‘good’ is not enough (No. 75; WIDER Working Paper). https://doi.org/10.35188/unu-wider/2021/013-9
