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Tanya Bandula-Irwin

Research Affiliate

Informality and Tax

Tanya Bandula-Irwin is an incoming SSHRC Postdoctoral Fellow at Northwestern University and a postdoctoral researcher with ICTD, specialising in the political economy of conflict, governance, and taxation. Her research examines how armed groups develop taxation and financing systems, their relationships with civilians, and the broader implications for state-building and governance. She has conducted field research in the Philippines and Somalia, exploring citizen-led financing for development and how local communities mobilize resources to fill governance gaps. Her PhD dissertation analysed the taxation practices of armed groups in the Philippines. Her work has been supported by the International Development Research Centre, the Social Sciences and Humanities Research Council of Canada, and the Department of National Defence and has been published in Studies in Conflict & Terrorism, Journal of Eastern African Studies, PS: Political Science & Politics, and UBC Press.
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Publications

Book

Elgar Encyclopedia of African Politics Chapter 82: Taxation and state-building

March 2026
Vanessa van den Boogaard & Tanya Bandula-Irwin
Research in Brief

Beyond Greed: Why Armed Groups Tax

August 2023
Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard & Florian Weigand
Working Paper

Beyond Greed: Why Armed Groups Tax

November 2021
Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard & Florian Weigand
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Blogs

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woman-in-afghanistan
March 2022|
Blog

Why do armed groups tax? It’s not just about the money

by Vanessa van den Boogaard, Max Gallien, Ashley Jackson, Tanya Bandula-Irwin & Florian Weigand

In this blog, the authors argue that revenue is only one of several motives that explain why armed groups tax….

News and events

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News
The Global Dataset on Armed Group Taxation team (from left to right): Diego Sandova, Tanya Bandula-Irwin (ICTD), Max Gallien (IDS and ICTD), Vanessa van den Boogaard (ICTD), Florian Weigand (Centre on Armed Groups), Ashley Jackson (Centre on Armed Groups).
April 2025
Launch of new project on armed group taxation

Hosted by the United Nations University-World Institute for Development Economics Research (UNU-WIDER), in partnership with the…

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+44 (0) 1273 606261
International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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