Agenda scientifique

In this study, we analyze the effects of economic sanctions on the taxation of natural resources in targeted countries using de jure and de facto measure of
the resource rent average effective tax rate (AETR). We rely on a sample of 20 African countries for de jure AETR and a global sample of 75 developing
and developed countries for the de facto one over the period 2000 to 2020. Based on a Spatial Durbin Model, which account for the spillover effects of
sanctions, we find three key results. First, sanctions are contagious across neighboring countries. Second, economic sanctions have a significant effect
on de jure AETR but not on de facto AETR. Third, the results remain consistently heterogeneous while considering the nature (financial or trade)
and the origin (bilateral or multilateral) of the sanctions. The implication is that economic sanctions affect the resource taxation policies of the target
countries, which contribute to limit the adverse effect of sanctions on their de facto share of resource rent.