| Titre : | Impact of natural resource wealth on non-resource tax revenue mobilization in Africa: Do institutions and economic diversification matter? |
| Auteurs : | Seydou Coulibaly |
| Type de document : | Working Paper |
| Editeur : | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi), 2019 |
| Collection : | Études et Documents Cerdi, ISSN 2114-7957, num. 16 |
| Format : | 46 p. |
| Langues: | Anglais ; |
| Catégories : |
[Eurovoc] ENVIRONNEMENT > milieu naturel > ressource naturelle [Eurovoc] FINANCES > fiscalité [Eurovoc] FINANCES > fiscalité > politique fiscale [Eurovoc] GÉOGRAPHIE > Afrique > Afrique [JEL] H - Économie publique > H2 - Fiscalité, subventions et revenus > H20 - Généralités |
| Tags : | natural resource rents ; non-resource tax revenue ; institutions ; economic diversification ; Africa |
| Résumé : | This paper estimates the impact of natural resources rents on non-resource tax revenue mobilization. Regressions are carried out using the Panel Smooth Transition Regression model for 29 African countries over the period 1995-2012. The empirical results indicate that while natural resource rents alone have direct negative impact on non-resource tax revenue, the quality of institutions and the level of economic diversification modulate this impact. Natural resource rents enhance non-resource tax revenue collection in more diversified economies and in economies with favorable institutional environment. These findings urge African governments to allocate natural resources revenues towards diversifying the economy and strengthening the quality of institutions for enhancing non-resource tax revenue mobilization. |
| Axe de recherche : | Financement du développement |
| En ligne : | https://halshs.archives-ouvertes.fr/halshs-02108128 |
Documents numériques (1)
 https://halshs.archives-ouvertes.fr/halshs-02108128/file/VERSION%20PUBLI%C3%89E%20-%20%20Natural%20Resources%20Wealth%20and%20NRT%20reworked%2001%2004%2019.pdf URL |
