We construct a new database on the basis of the Extractive Industries Transparency Initiative (EITI) annual reports that document fiscal resource revenues for a large set of resource-rich countries from 2006 to 2017. The novel feature of this database is that it contains detailed information on various revenue streams such as corporate income tax, royalties, and dividends.

Using this dataset, we document heterogenous fiscal regimes across countries and other interesting trends and patterns. Furthermore, we construct a simple measure of governments’ take from the resource sector and study its determinants through a game-theoretic model as well as regression analysis. The latter allows for international comparisons of government take.