This publication was prepared by the OECD Development Centre, within the framework of the Policy Dialogue on Natural Resource-based Development. A preliminary version of the publication was presented and discussed at the Thirteenth Plenary Meeting of the Policy Dialogue, held on 25-26 November 2019 at the OECD in Paris. The publication is a product of the Policy Dialogue’s Work Stream 2 on Revenue Management and Spending. It continues the line of work started with the Policy Dialogue’s previous publication in the OECD Development Policy Tools series, “Using Extractive Revenues for Sustainable Development”.