High natural resource prices in recent years have resulted in
sizeable increases in fiscal revenue for many resource-exporting
countries in sub-Saharan Africa. However, this revenue source is
volatile, and arguably these countries should also rely on other
forms of taxation to help fund public expenditure. This paper asks
whether the availability of higher resource revenue in these
countries has led to lower taxation effort of other revenue
categories. The question is analyzed both in terms of the
relationship between non-resource tax revenue and resource revenue,
and between non-resource tax revenue and statutory tax rates. The
paper finds evidence suggesting that nonresource revenue is
negatively influenced by a higher resource revenue-to-GDP ratio.
The lower take up of nonresource taxes in resource-rich countries
is correlated with higher levels of corruption in these countries,
suggesting weaker institutions affect nonresource revenue through
incentives for tax evasion and/or large tax exemptions as argued in
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