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

In: Taxing Choices for Managing Natural Resources, the Environment, and Global Climate Change

Author

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  • Anwar Shah

    (Brookings Institution)

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.

Suggested Citation

  • Anwar Shah, 2023. "Non-renewable Resource Revenue Funds: Critical Issues in Design and Management," Springer Books, in: Anwar Shah (ed.), Taxing Choices for Managing Natural Resources, the Environment, and Global Climate Change, chapter 0, pages 153-170, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-22606-9_5
    DOI: 10.1007/978-3-031-22606-9_5
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