B. Afdb and M. Gates, Delivering on the promise Leveraging natural resources to accelerate human development in Africa, 2015.

T. D. Agbeyegbe, J. Stotsky, and A. Woldemariam, Trade liberalization, exchange rate changes, and tax revenue in Sub-Saharan Africa, Journal of Asian Economics, vol.17, pp.261-284, 2006.

N. Alsharif, S. Bhattacharyya, and M. Intartaglia, Economic diversification in resource rich countries: History, state of knowledge and research agenda, Resources Policy, vol.52, pp.154-164, 2017.

M. C. Anyaehie and A. C. Areji, Economic Diversification for Sustainable Development in Nigeria, Open Journal of Political Science, vol.5, pp.87-94, 2015.

,

, African Natural Resources Center: Catalyzing Growth and Development Through Effective Natural Resources Management. African Development Bank, ANRC, 2016.

, Botswana's Mineral Revenues, Expenditure and Savings Policy: A Case Study. African Natural Resources Center African Development Bank, ANRC, 2016.

M. Arellano and S. Bond, Some Tests of specification for Panel Data: MonteCarlo Evidence and an Application to Employment Equations, The review of Economic Studies, vol.58, pp.277-297, 1991.

R. Arezki, T. Gylfason, and A. Sy, Beyond the Curse : Policies to Harness the Power of Natural Resources, 2012.

. Ataf, African Tax Outlook, 2017.

T. Baunsgaard and M. Keen, Tax revenue and (or?) trade liberalization, Journal of Public Economics, vol.94, pp.563-577, 2010.

L. E. Rapport-sur, . Commerce, . De-l'uemoa, and . En, BCEAO, 2017.

, Direction des Statistiques, Service de la Balance des Paiements, 2018.

V. Belinga, M. K. Melou, and J. Nganou, Does Oil Revenue Crowd Out Other Tax Revenues? Policy Lessons for Uganda, Policy Research Working Paper, vol.8048, 2017.

R. Bird and P. Gendron, The VAT in Developing and Transitional Countries, 2007.

S. R. Bond, Dynamic panel data models: A guide to micro data methods and practice, 2002.

, Portuguese Economic Journal, vol.1, pp.141-162

F. Bornhorst, S. Gupta, and J. Thornton, Natural resource endowments and the domestic revenue effort, European Journal of Political Economy, vol.25, pp.439-446, 2009.

T. Botlhole, J. Asafu-adjaye, and F. Carmignani, Natural Resource Abundance, Institutions and Tax Revenue Mobilisation in Sub-Sahara Africa, South African Journal of Economics, vol.80, issue.2, pp.135-156, 2012.

J. Brun, G. Chambas, and M. Mansour, Tax Effort of Developing Countries: An Alternative Measure. FERDI, 2014.

J. Brun and M. Diakité, Tax Potential and Tax Effort: An Empirical Estimation for Nonresource Tax Revenue and VAT's Revenue. Études et Documents, n° 10, 2016.
URL : https://hal.archives-ouvertes.fr/halshs-01332053

G. Colletaz and C. Hurlin, Threshold Effects of the Public Capital Productivity: An International Panel Smooth Transition Approach, pp.2006-2007, 2006.
URL : https://hal.archives-ouvertes.fr/halshs-00286519

S. Cnossen, Mobilizing VAT Revenues in African Countries, International Tax and Public Finance, vol.22, pp.1077-108, 2015.

E. Crivelli and S. Gupta, Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries, European Journal of Political Economy, vol.35, pp.88-101, 2014.

P. Drummond, W. Daal, N. Srivastava, and L. E. Oliveira, Mobilizing Revenue in SubSaharan Africa: Empirical Norms and Key Determinants, 2012.

M. N. Eltony, Determinants of Tax Efforts in Arab Countries. Arab Planning Institute Working Paper 207, 2002.

. Fao, Forestry Outlook Study for Africa. Regional Report -Opportunities and challenges towards 2020. FAO Forestry Paper 141, 2003.

O. Fjeldstad, C. Jahari, D. Mmari, and I. H. Sjursen, Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania, 2015.

/. Michelsen-institute and . Repoa,

D. Fok, D. Van-dijk, and P. Franses, A multi-level panel STAR model for US manufacturing sectors, Journal of Applied Econometrics, vol.20, issue.6, pp.811-827, 2005.

W. F. Fox and T. Gurley, An Exploration of Tax Patterns Around the World, Tax Notes International, vol.28, pp.793-805, 2005.

M. D. Ghura, Tax Revenue in Sub-Saharan Africa-Effects of Economic Policies and Corruption (EPub), pp.98-135, 1998.

S. K. Gnangnon and J. Brun, Impact of export upgrading on tax revenue in developing and high-income countries, Oxford Development Studies, 2017.
URL : https://hal.archives-ouvertes.fr/hal-01682620

A. González, T. Teräsvirta, and D. Van-dijk, Panel Smooth Transition Regression Models, 2005.

. Sse/efi, Working Paper Series in Economics and Finance, p.604

C. W. Granger and T. Teräsvirta, Modelling Non-Linear Economic Relationships, 1993.

S. Gupta and A. , Determinants of Tax Revenue Efforts in Developing Countries. IMF Working Papers, 2007.

T. Gylfason, From Double Diversification to Efficiency and Growth, Comparative Economic Studies, vol.59, issue.2, pp.149-168, 2017.

B. E. Hansen, Threshold Effects in Non-dynamic Panels: Estimation, Testing, and Inference, Journal of Econometrics, vol.93, pp.345-368, 1999.

B. E. Hansen, Inference when a nuisance parameter is not identified under the null Hypothesis, Econometrica, vol.64, pp.413-430, 1996.

H. H. Hinrichs, Determinants of Government Revenue Share among Less Developed Countries, Economic Journal, vol.75, pp.546-556, 1965.

C. Hurlin and B. Venet, Granger causality tests in panel data models with fixed coefficients, 2001.

. Ictd/unu-wider, , 2017.

C. Jude and G. Levieuge, Growth Effect of Foreign Direct Investment in Developing Economies : The Role of Institutional Quality, The World Economy, 2016.

J. Klomp and J. De-haan, Election cycles in natural resource rents: Empirical evidence, Journal of Development Economics, vol.121, pp.79-93, 2016.

J. Knebelmann, Natural resources' impact on government revenues, vol.10, 2017.

G. S. Maddala and S. Wu, A Comparative Study of Unit Root Tests with Panel Data and a New Simple Test, Oxford Bulletin of Economics and Statistics, pp.631-652, 1999.

M. Marshall, T. R. Gurr, and K. Jaggers, Polity IV Project: Data user's Manual, 2014.

, Political regimes Characteristics and Transitions, pp.1800-2012

E. Mcguirk, The illusory leader : natural resources, taxation and accountability, Public Choice, vol.154, pp.285-313, 2013.

O. Morrissey, C. Von-haldenwang, . Von, A. Schiller, M. Ivanyna et al., Tax Revenue Performance and Vulnerability in Developing Countries, Journal of Development Studies, 2016.

L. Ndikumana and K. Abderrahim, Revenue Mobilization in African Countries: Does Natural Resource Endowment Matter?, African Development Review, vol.22, issue.3, pp.351-365, 2010.

S. Nickell, Biases in dynamic models with fixed effects, Econometrica, vol.49, pp.1417-1426, 1981.

R. Ossowski, G. , and A. , Manna from Heaven: the Impact of Non-Renewable Resource Revenues on Other Revenues of Resource Exporters in Latin America and the Caribbean, IDB Working Paper, issue.337, 2012.

W. Prichard, A. Cobham, and A. Goodall, The ICTD Government Revenue Dataset, 2014.

. Pwc, The Choice to Change: Report on current developments in the oil & gas industry in Africa, Africa Oil & Gas Review, 2016.

D. Roodman, Practitioners' Corner A Note on the Theme of Too Many Instruments, 2009.

, Oxford Bulletin of Economics and Statistics, vol.71, pp.135-158

M. L. Ross, Does oil hinder democracy?, World Politics, vol.53, issue.3, pp.325-361, 2001.

J. G. Stotsky and A. Woldemariam, Tax Effort in Sub-Saharan Africa. IMF Working Paper, vol.107, 1997.

V. Tanzi, The impact of macroeconomic policies on the level of taxation and fiscal balance in developing countries, IMF Staff Papers No, vol.36, pp.633-656, 1989.

A. Thomas and J. P. Trevino, Resource Dependence and Fiscal Effort in Sub-Saharan Africa, 0198.