Showing 1 - 12 of 32 publications
March 2022

Co-financing community-driven development through informal taxation: Evidence from south-central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro

Community contributions are often required as part of community-driven development programs, with contributions encouraged through matching grants. However, little remains known about the impact of matching grants or the implications of requiring community contributions—also known as informal taxation. We explore this research gap through a randomized control trial of a matching grant program in Gedo…

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February 2022

Taliban Taxation in Afghanistan: (2006-2021)

by Rahmatullah Amiri & Ashley Jackson

Before taking control of Afghanistan in August 2021, the Taliban had developed a remarkably state-like revenue collection system throughout the country. This ICTD research explores how that came to be, and what factors shaped the various forms of Taliban taxation. Drawing primarily on fieldwork from Helmand, Ghazni and Kunduz provinces, this paper explores in depth…

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December 2021

The Routledge Handbook of Smuggling

by Max Gallien & Florian Weigand

The Routledge Handbook of Smuggling offers a comprehensive survey of interdisciplinary research related to smuggling, reflecting on key themes, and charting current and future trends. Divided into six parts and spanning over 30 chapters, the volume covers themes such as mobility, borders, violent conflict, and state politics, as well as looks at the smuggling of…

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December 2021

Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic

by Max Gallien & Vanessa van den Boogaard

In low- and middle-income countries, informal workers are particularly vulnerable to the health and economic effects of the Covid-19 pandemic and often neglected by policy responses. At the same time, the crisis is rapidly changing the ways that states engage with informal workers. We argue that the relationships between informal workers and states – and…

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November 2021

Beyond Greed: Why Armed Groups Tax

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

Armed groups tax. Journalistic accounts often include a tone of surprise about this fact, while policy reports tend to strike a tone of alarm, highlighting the link between armed group taxation and ongoing conflict. Policymakers often focus on targeting the mechanisms of armed group taxation as part of their conflict strategy, often described as ‘following…

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October 2021

Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro

Community-driven development (CDD) has long been embraced by international development partners as a means of delivering public goods and strengthening social capital and cohesion, particularly in fragile contexts. To receive external support, CDD projects often require co-financing from communities through informal taxes – non-market payments that are not required or defined by state law and…

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October 2021

Rethinking Formalisation: A Conceptual Critique and Research Agenda

by Max Gallien & Vanessa van den Boogaard

The concept of ‘formalisation’ has been ubiquitous in development discourse and policymaking in the early twenty-first century. It has underpinned policy interventions and proposals from tax registration to property titling, and a range of measures intended to connect informal entities with state institutions or formally structured markets. Despite the policy enthusiasm, however, the outcomes of…

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September 2021

Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro

Community contributions are often required as part of community-driven development (CDD) programmes, with payment encouraged through matching grants. However, little remains known about the impact of matching grants, or the implications of requiring community contributions in order for communities to receive development funding. This paper describes research where we partner with two non-governmental organisations (NGOs)…

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April 2021

Taxing the Informal Economy is not a Silver Bullet for Financing Development – or the Covid-19 Recovery

by Max Gallien, Vanessa van den Boogaard & Mick Moore

This briefing explores the Covid-19 pandemic, which has raised twin challenges for public revenue around the world. Governments have undertaken huge expenses to finance medical responses and social protection programmes. At the same time, tax collection is decreasing as a consequence of both pandemic-related tax breaks and a dip in economic activity and trade. These…

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March 2021

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro

Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel evidence on the magnitude and regressivity of IRG and its relationship with the state in a fragile context, Somalia. We rely on…

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Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos

by Tom Goodfellow & Olly Owen

The importance of tenure security for development and wellbeing is often reduced to questions about how titles can guarantee rights, overlooking the contested and layered nature of property rights themselves. We use the case of Lagos to analyse property rights as ‘analogue’ rather than ‘digital’ in nature – things that only exist by degree, where…

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