Knebelmann, Justine - International Centre for Tax and Development - 2017
impact of oil. On a sample of 31 countries during the 2000s oil price boom, we first assess which country and sector … characteristics are correlated with the effective tax on oil, i.e. the share of oil income collected by the government. Secondly, we … test whether oil revenue evicts traditional tax revenues. We propose a new methodology to address this question and we …