01859cas a2200253 a 4500 AALejournalIMF014136 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484351178 1018-5941 BD-DhAAL BD-DhAAL Crivelli, Ernesto. Resource Blessing, Revenue Curse? : Domestic Revenue Effort in Resource-Rich Countries / Ernesto Crivelli, Sanjeev Gupta. Washington, D.C. : International Monetary Fund, 2014. 1 online resource (29 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper uses a newly constructed revenue dataset of 35 resource-rich countries for the period 1992-2009 to analyze the impact of expanding resource revenues on different types of domestic (non resource) tax revenues. Overall, we find a statistically significant negative relationship between resource revenues and total domestic (non resource) revenues, including for the major tax components. For each additional percentage point of GDP in resource revenues, there is a reduction in domestic (non resource) revenues of about 0.3 percentage points of GDP. We find this primarily occurs through reduced effort on taxes on goods and services-in particular, the VAT- followed by a smaller negative impact on corporate income and trade taxes. Mode of access: Internet Gupta, Sanjeev. IMF Working Papers; Working Paper ; No. 2014/005 Full text available on IMF http://elibrary.imf.org/view/journals/001/2014/005/001.2014.issue-005-en.xml IMF e-Library