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

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  • Daniel Chachu

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.

Suggested Citation

  • Daniel Chachu, 2021. "Good institutions and tax revenue outcomes in resource-rich countries: When 'good' is not enough," WIDER Working Paper Series wp-2021-75, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2021-75
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    References listed on IDEAS

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    Cited by:

    1. Mamadou Bah, 2024. "Tax revenue mobilization and institutional quality in sub‐Saharan Africa: An empirical investigation," African Development Review, African Development Bank, vol. 36(2), pages 201-221, June.
    2. Abrams M.E. Tagem & Oliver Morrissey, 2021. "What are the drivers of tax capacity in sub-Saharan Africa?," WIDER Working Paper Series wp-2021-161, World Institute for Development Economic Research (UNU-WIDER).

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    Keywords

    resource rent; Tax revenue; Institutions; Sustainability; Democracy; Natural resources;
    All these keywords.

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