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Non-tax revenue - Wikipedia
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href="/wiki/Industrial_policy" title="Industrial policy">Industrial</a></li> <li><a href="/wiki/Investment_policy" title="Investment policy">Investment</a></li> <li><a href="/wiki/Social_policy" title="Social policy">Social</a></li> <li><a href="/wiki/Trade_policy" class="mw-redirect" title="Trade policy">Trade</a></li> <li><a href="/wiki/Fiscal_policy" title="Fiscal policy">Fiscal</a></li> <li><a href="/wiki/Monetary_policy" title="Monetary policy">Monetary</a></li> <li><a href="/wiki/Policy_mix" title="Policy mix">Policy mix</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:transparent;border-top:1px solid #99f;text-align:center;;color: var(--color-base)"><a href="/wiki/Fiscal_policy" title="Fiscal policy">Fiscal policy</a></div><div class="sidebar-list-content mw-collapsible-content hlist"> <ul><li><a href="/wiki/Government_budget" title="Government budget">Budget</a> <ul><li><a href="/wiki/Budgetary_policy" title="Budgetary policy">policy</a></li></ul></li> <li><a href="/wiki/Government_debt" title="Government debt">Debt</a> <ul><li><a href="/wiki/Internal_debt" title="Internal debt">internal</a></li></ul></li> <li><a href="/wiki/Government_budget_deficit" class="mw-redirect" title="Government budget deficit">Deficit / surplus</a></li> <li><a href="/wiki/Finance_minister" class="mw-redirect" title="Finance minister">Finance ministry</a></li> <li><a href="/wiki/Fiscal_union" title="Fiscal union">Fiscal union</a></li> <li><a href="/wiki/Government_revenue" title="Government revenue">Revenue</a></li> <li><a href="/wiki/Government_spending" title="Government spending">Spending</a> <ul><li><a href="/wiki/Deficit_spending" title="Deficit spending">deficit</a></li></ul></li> <li><a href="/wiki/Tax_policy" title="Tax policy">Tax</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:transparent;border-top:1px solid #99f;text-align:center;;color: var(--color-base)"><a href="/wiki/Monetary_policy" title="Monetary policy">Monetary policy</a></div><div class="sidebar-list-content mw-collapsible-content hlist"> <ul><li><a href="/wiki/Bank_reserves" title="Bank reserves">Bank reserves</a> <ul><li><a href="/wiki/Reserve_requirement" title="Reserve requirement">requirements</a></li></ul></li> <li><a href="/wiki/Discount_window" title="Discount window">Discount window</a></li> <li><a href="/wiki/Gold_reserves" class="mw-redirect" title="Gold reserves">Gold reserves</a></li> <li><a href="/wiki/Interest_rate" title="Interest rate">Interest rate</a></li> <li><a href="/wiki/Monetary_authority" class="mw-redirect" title="Monetary authority">Monetary authority</a> <ul><li><a href="/wiki/Central_bank" title="Central bank">central bank</a></li> <li><a href="/wiki/Currency_board" title="Currency board">currency board</a></li></ul></li> <li><a href="/wiki/Monetary_base" title="Monetary base">Monetary base</a></li> <li><a href="/wiki/Currency_union" title="Currency union">Monetary (currency) union</a></li> <li><a href="/wiki/Money_supply" title="Money supply">Money supply</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:transparent;border-top:1px solid #99f;text-align:center;;color: var(--color-base)"><a href="/wiki/Commercial_policy" title="Commercial policy">Trade policy</a></div><div class="sidebar-list-content mw-collapsible-content hlist"> <ul><li><a href="/wiki/Balance_of_trade" title="Balance of trade">Balance of trade</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Gains_from_trade" title="Gains from trade">Gains from trade</a></li> <li><a href="/wiki/Non-tariff_barrier" class="mw-redirect" title="Non-tariff barrier">Non-tariff barrier</a></li> <li><a href="/wiki/Protectionism" title="Protectionism">Protectionism</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a></li> <li><a href="/wiki/Trade_bloc" title="Trade bloc">Trade bloc</a></li> <li><a href="/wiki/Trade_creation" title="Trade creation">Trade creation</a></li> <li><a href="/wiki/Trade_diversion" title="Trade diversion">Trade diversion</a></li> <li><a href="/wiki/Commerce_minister" title="Commerce minister">Trade / commerce ministry</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:transparent;border-top:1px solid #99f;text-align:center;;color: var(--color-base)"><div class="hlist"><ul><li><a href="/wiki/Government_revenue" title="Government revenue">Revenue</a></li><li><a href="/wiki/Government_spending" title="Government spending">Spending</a></li></ul></div></div><div class="sidebar-list-content mw-collapsible-content hlist"> <ul><li><a class="mw-selflink selflink">Non-tax revenue</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Discretionary_spending" title="Discretionary spending">Discretionary spending</a></li> <li><a href="/wiki/Mandatory_spending" title="Mandatory spending">Mandatory spending</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:transparent;border-top:1px solid #99f;text-align:center;;color: var(--color-base)">Optimum</div><div class="sidebar-list-content mw-collapsible-content hlist"> <ul><li><a href="/wiki/Balanced_budget" title="Balanced budget">Balanced budget</a></li> <li><a href="/wiki/Economic_growth" title="Economic growth">Economic growth</a></li> <li><a href="/wiki/Price_stability" title="Price stability">Price stability</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:transparent;border-top:1px solid #99f;text-align:center;;color: var(--color-base)">Reform</div><div class="sidebar-list-content mw-collapsible-content hlist"> <ul><li><a href="/wiki/Fiscal_adjustment" title="Fiscal adjustment">Fiscal adjustment</a></li> <li><a href="/wiki/Monetary_reform" title="Monetary reform">Monetary reform</a></li></ul></div></div></td> </tr><tr><td class="sidebar-below hlist"> <ul><li><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Symbol_portal_class.svg" class="mw-file-description" title="Portal"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/e/e2/Symbol_portal_class.svg/16px-Symbol_portal_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/e/e2/Symbol_portal_class.svg/23px-Symbol_portal_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/e/e2/Symbol_portal_class.svg/31px-Symbol_portal_class.svg.png 2x" data-file-width="180" data-file-height="185" /></a></span> <a href="/wiki/Portal:Money" title="Portal:Money">Portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Public_finance" title="Template:Public finance"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Public_finance" title="Template talk:Public finance"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Public_finance" title="Special:EditPage/Template:Public finance"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Non-tax revenue</b> or <b>non-tax receipts</b> are <a href="/wiki/Government_revenue" title="Government revenue">government revenue</a> not generated from <a href="/wiki/Tax" title="Tax">taxes</a>. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Examples">Examples</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Non-tax_revenue&action=edit&section=1" title="Edit section: Examples"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ol><li><a href="/wiki/Economic_rent" title="Economic rent">Rents</a>, <a href="/wiki/Concession_(contract)" title="Concession (contract)">concessions</a>, and <a href="/wiki/Royalties" class="mw-redirect" title="Royalties">royalties</a> from private firms <ol><li>often from leases for developing natural resources on public land or fisheries in territorial waters</li></ol></li> <li><a href="/wiki/User_fee" title="User fee">User fees</a> collected in exchange for the use of many public services and facilities. Tolls charged for the use of <a href="/wiki/Toll_road" title="Toll road">toll roads</a> are an example</li> <li><a href="/wiki/Fee" title="Fee">Fees</a> for the granting or issuance of <a href="/wiki/License" title="License">permits or licenses</a>. Examples include: <ol><li><a href="/wiki/Vehicle_registration_plate" title="Vehicle registration plate">vehicle registration plate</a> permits or <a href="/wiki/Vehicle_registration" class="mw-redirect" title="Vehicle registration">vehicle registration</a> fees</li> <li><a href="/wiki/Watercraft" title="Watercraft">watercraft</a> registration fees</li> <li>building fees</li> <li><a href="/wiki/Driver%27s_license" title="Driver's license">driver's licenses</a></li> <li><a href="/wiki/Hunting_license" title="Hunting license">hunting and fishing licenses</a></li> <li>fees for <a href="/wiki/Licensure" class="mw-redirect" title="Licensure">professional licensing</a></li> <li>fees for <a href="/wiki/Visa_(document)" class="mw-redirect" title="Visa (document)">visas</a> or <a href="/wiki/Passport" title="Passport">passports</a></li> <li>fees for <a href="/wiki/Demolition" title="Demolition">demolition</a>, <a href="/wiki/Rezoning" class="mw-redirect" title="Rezoning">rezoning</a>, and <a href="/wiki/Land_grading" class="mw-redirect" title="Land grading">land grading</a><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>a<span class="cite-bracket">]</span></a></sup></li> <li>less often, fines for increasing stormwater <a href="/wiki/Runoff_(hydrology)" title="Runoff (hydrology)">runoff</a>, destroying native <a href="/wiki/Vegetation" title="Vegetation">vegetation</a>, or cutting-down healthy <a href="/wiki/Tree" title="Tree">trees</a></li></ol></li> <li><a href="/wiki/Fine_(penalty)" title="Fine (penalty)">Fines</a> collected and <a href="/wiki/Asset_forfeiture" title="Asset forfeiture">assets forfeited</a> as a <a href="/wiki/Sanctions_(law)" title="Sanctions (law)">penalty</a>. Examples include <a href="/wiki/Parking_violation" title="Parking violation">parking fines</a>, <a href="/wiki/Court_costs" title="Court costs">court costs</a> levied on <a href="/wiki/Crime" title="Crime">criminal offenders</a>, and <a href="/wiki/Civil_forfeiture_in_the_United_States" title="Civil forfeiture in the United States">civil forfeiture</a></li> <li>Aid from abroad (<a href="/wiki/Foreign_aid" class="mw-redirect" title="Foreign aid">foreign aid</a>)</li> <li>Aid from another level of government (intragovernmental aid)<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>b<span class="cite-bracket">]</span></a></sup> or from <a href="/wiki/Equalization_payments" title="Equalization payments">equalization payments</a></li> <li><a href="/wiki/Loan" title="Loan">Loans</a>, or other borrowing, from monetary funds and/or other <a href="/wiki/Government" title="Government">governments</a></li> <li><a href="/wiki/Tributary_state" title="Tributary state">Tribute</a> or <a href="/wiki/Indemnity#Costs_of_war" title="Indemnity">indemnities</a> paid by a weaker state to a stronger one, often as a condition of peace after suffering military defeat. The <a href="/wiki/War_reparations" title="War reparations">war reparations</a> paid by the defeated <a href="/wiki/Central_Powers" title="Central Powers">Central Powers</a> after the <a href="/wiki/First_World_War" class="mw-redirect" title="First World War">First World War</a> offer a well-known example.</li> <li>Revenue from profitable <a href="/wiki/State-owned_enterprise" title="State-owned enterprise">state-owned enterprises</a></li> <li>Revenue from <a href="/wiki/Collective_investment_scheme" class="mw-redirect" title="Collective investment scheme">investment funds</a>, <a href="/wiki/Sovereign_wealth_fund" title="Sovereign wealth fund">sovereign wealth funds</a>, or <a href="/wiki/Financial_endowment" title="Financial endowment">endowments</a></li> <li>Revenue from sales of state-owned <a href="/wiki/Asset" title="Asset">assets</a></li> <li>Donations and <a href="/wiki/Voluntary_taxation" title="Voluntary taxation">voluntary contributions to the state</a></li></ol> <div class="mw-heading mw-heading2"><h2 id="Global_distribution_and_volume">Global distribution and volume</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Non-tax_revenue&action=edit&section=2" title="Edit section: Global distribution and volume"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Vis-à-vis tax revenues, much less academic study has been conducted into the volume and distribution of non-tax revenues,<sup id="cite_ref-Oil_4-0" class="reference"><a href="#cite_note-Oil-4"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> although the most significant forms — oil and natural gas revenues and foreign aid — have been extensively studied since Hossein Mahdavy’s seminal 1970 analysis of the <a href="/wiki/Imperial_State_of_Iran" class="mw-redirect" title="Imperial State of Iran">Imperial State of Iran</a>.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>In 2009, Farhan Zainulabideen and Zafar Iqbal estimated non-tax revenues to comprise a quarter of total global <a href="/wiki/Government_revenue" title="Government revenue">government revenue</a>.<sup id="cite_ref-TaxationandGood_6-0" class="reference"><a href="#cite_note-TaxationandGood-6"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> Three years later, Christian von Haldenwang and Maksym Ivanyna produced a higher estimate of around 31 percent.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>c<span class="cite-bracket">]</span></a></sup> </p><p>Twenty-first century studies show that non-tax revenue in <a href="/wiki/Petrostate" title="Petrostate">petrostates</a> can reach up to 80 percent of <a href="/wiki/Gross_Domestic_Product" class="mw-redirect" title="Gross Domestic Product">Gross Domestic Product</a> and over 90 percent of total government revenue.<sup id="cite_ref-Taxation_9-0" class="reference"><a href="#cite_note-Taxation-9"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> In resource-poor nations — excluding those gaining strategic rents due to geography or perceived need for aid — non-tax revenues are typically around 10 percent of total government revenue. </p> <div class="mw-heading mw-heading3"><h3 id="Volatility">Volatility</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Non-tax_revenue&action=edit&section=3" title="Edit section: Volatility"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Non-tax revenues fluctuate much more from one year to another than taxes — three times as much in the <a href="/wiki/European_Union" title="European Union">European Union</a>,<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> and slightly less than that for the globe as a whole.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> Many countries in Africa can report changes in non-tax revenue of over 35 percent from one year to another due to variations in the price of their natural resources.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p><p>Their value is correlated with changing economic circumstances, repayments and interest on loans may be renegotiated, a record fine in the field of competition can significantly vary the profits of fines and penalties. Moreover, some years are marked by exceptional events: for example, in France in 2012, the sale of "4G" radio frequencies resulted in the collection of nearly €1.3 billion in non-tax revenues.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Effects">Effects</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Non-tax_revenue&action=edit&section=4" title="Edit section: Effects"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The presence of large non-tax revenues — invariably from non-renewable natural resources, foreign aid, or strategic rents like those associated with the <a href="/wiki/Suez_Canal" title="Suez Canal">Suez Canal</a> — has been shown to make <a href="/wiki/Democratisation" class="mw-redirect" title="Democratisation">democratisation</a> much less possible.<sup id="cite_ref-Taxation_9-1" class="reference"><a href="#cite_note-Taxation-9"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> This is generally argued to be because large non-tax revenues weaken the links between state and society and facilitate government investment in repression and patronage,<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> and also because the presence of large non-tax revenues leads to less redistribution of wealth.<sup id="cite_ref-Oil_4-1" class="reference"><a href="#cite_note-Oil-4"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> For instance, it has been calculated that foreign aid has reduced tax revenue in sub-Saharan Africa by ten percent.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Non-tax_revenue&action=edit&section=5" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-lower-alpha"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">Land grading prevents the accumulation of <a href="/wiki/Silt" title="Silt">silt</a><sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text">For example, in the United States, <a href="/wiki/Federal_grants_in_the_United_States" title="Federal grants in the United States">federal grants</a> may be considered non-tax revenue for the receiving <a href="/wiki/U.S._state" title="U.S. state">states</a></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text">Based upon an estimated 10.1 percent of global GDP as non-tax revenue and 32.9 percent as total government revenue.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Non-tax_revenue&action=edit&section=6" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFMartin1972" class="citation journal cs1">Martin, James (May 1972). 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(ed.). <i>Studies in Economic History of the Middle East</i>. <a href="/wiki/London" title="London">London</a>: <a href="/wiki/Oxford_University_Press" title="Oxford University Press">Oxford University Press</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=The+Patterns+and+Problems+of+Economic+Development+in+a+Rentier+Stare%3A+The+Case+of+Iran&rft.btitle=Studies+in+Economic+History+of+the+Middle+East&rft.place=London&rft.pub=Oxford+University+Press&rft.date=1970&rft.aulast=Mahdavy&rft.aufirst=Hossein&rfr_id=info%3Asid%2Fen.wikipedia.org%3ANon-tax+revenue" class="Z3988"></span></span> </li> <li id="cite_note-TaxationandGood-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-TaxationandGood_6-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFZainulabideenIqbal2009" class="citation journal cs1">Zainulabideen, Farhan; Iqbal, Zafar (July–December 2009). 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"Non-tax revenue in the European Union: A source of fiscal risk?". <i>Policy Watch</i>. <b>26</b>: 198–223.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Policy+Watch&rft.atitle=Non-tax+revenue+in+the+European+Union%3A+A+source+of+fiscal+risk%3F&rft.volume=26&rft.pages=198-223&rft.date=2018-06-07&rft.aulast=Mourre&rft.aufirst=Gilles&rft.au=Reut%2C+Adriana&rfr_id=info%3Asid%2Fen.wikipedia.org%3ANon-tax+revenue" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFOssowskiGonzáles2012" class="citation report cs1">Ossowski, Rolando; Gonzáles, Alberto (2012). <a rel="nofollow" class="external text" href="https://www.econstor.eu/bitstream/10419/88981/1/IDB-WP-337.pdf">Manna from heaven: The impact of nonrenewable resource revenues on other revenues of resource exporters in Latin America and the Caribbean</a> <span class="cs1-format">(PDF)</span> (Report). <a href="/wiki/Inter-American_Development_Bank" title="Inter-American Development Bank">Inter-American Development Bank</a>. p. 17.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Manna+from+heaven%3A+The+impact+of+nonrenewable+resource+revenues+on+other+revenues+of+resource+exporters+in+Latin+America+and+the+Caribbean&rft.pages=17&rft.pub=Inter-American+Development+Bank&rft.date=2012&rft.aulast=Ossowski&rft.aufirst=Rolando&rft.au=Gonz%C3%A1les%2C+Alberto&rft_id=https%3A%2F%2Fwww.econstor.eu%2Fbitstream%2F10419%2F88981%2F1%2FIDB-WP-337.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ANon-tax+revenue" class="Z3988"></span></span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation report cs1">"Non-Tax Revenue Trends, 2000-2019". <a rel="nofollow" class="external text" href="https://www.oecd-ilibrary.org/docserver/c511aa1e-en-fr.pdf?expires=1723041508&id=id&accname=guest&checksum=31B95D4F01E2E180B075C515BB75F912">Revenue Statistics in Africa, 1990-2019</a> <span class="cs1-format">(PDF)</span> (Report). <a href="/wiki/OECD" title="OECD">OECD</a>. 2021. p. 103.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Revenue+Statistics+in+Africa%2C+1990-2019&rft.pages=103&rft.pub=OECD&rft.date=2021&rft_id=https%3A%2F%2Fwww.oecd-ilibrary.org%2Fdocserver%2Fc511aa1e-en-fr.pdf%3Fexpires%3D1723041508%26id%3Did%26accname%3Dguest%26checksum%3D31B95D4F01E2E180B075C515BB75F912&rfr_id=info%3Asid%2Fen.wikipedia.org%3ANon-tax+revenue" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20170106230906/http://www.performance-publique.budget.gouv.fr/budget-comptes-etat/budget-etat/approfondir/recettes-etat/recettes-non-fiscales#.XpszoNMzZ0t">"Les recettes non fiscales"</a>. <i>Fourum dela performance</i>. Archived from <a rel="nofollow" class="external text" href="https://www.performance-publique.budget.gouv.fr/budget-comptes-etat/budget-etat/approfondir/recettes-etat/recettes-non-fiscales#.XpszoNMzZ0t">the original</a> on 6 January 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Fourum+dela+performance&rft.atitle=Les+recettes+non+fiscales&rft_id=http%3A%2F%2Fwww.performance-publique.budget.gouv.fr%2Fbudget-comptes-etat%2Fbudget-etat%2Fapprofondir%2Frecettes-etat%2Frecettes-non-fiscales%23.XpszoNMzZ0t&rfr_id=info%3Asid%2Fen.wikipedia.org%3ANon-tax+revenue" class="Z3988"></span></span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRoss2001" class="citation journal cs1">Ross, Michael (2001). "Does Oil Hinder Democracy". <i>World Politics</i>. <b>53</b> (3): 325–361.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=World+Politics&rft.atitle=Does+Oil+Hinder+Democracy&rft.volume=53&rft.issue=3&rft.pages=325-361&rft.date=2001&rft.aulast=Ross&rft.aufirst=Michael&rfr_id=info%3Asid%2Fen.wikipedia.org%3ANon-tax+revenue" class="Z3988"></span></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBräutigam2008" class="citation book cs1">Bräutigam, Deborah A., ed. 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