Sanctions and rent taxation: De Jure cuts, De Facto resilience

This study examines the impact of economic sanctions on natural resource rent taxation by employing de jure and de facto measures over 2000–2020, using a spatial Durbin model. The results reveal that sanctions significantly reduce de jure taxation, while leaving de facto taxation unaffected. The analysis highlights the key role of financial sanctions and those imposed by the United Nations or the United States. Moreover, regional spatial spillover effects prove to be relevant.