Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial...

The term fiscal resource curse refers to countries' inability to raise taxes from a broad base in the presence of natural resources. We employ a novel instrumental variable strategy to estimate the causal effect of resource revenues on non-resource tax effort by exploiting the so-called 'China...

Attention on domestic resource mobilization-particularly in developing countries- has increased significantly in recent years. This stems from, among other things, recognition in the Sustainable Development Goals that further domestic funding is required for development needs, and the Addis Tax...