Tax revenue mobilization in conflict-affected developing countries
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Journal of International Development Volume 30, Issue 2 345-364
How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states since 1980. This medium-N trend analysis is complemented by prototypical case study analysis, which provides greater insight into the relationship between tax revenue performance over time and the characteristics of the conflicts in question.
Offering detailed snapshots of tax experiences prior to, during, and after conflict, this paper provides an empirical counterpoint to theories about the role of taxation in war-making and state building.
Vanessa van den Boogaard is a Research Fellow at the ICTD and a Senior Research Associate at the Munk School of Global Affairs and Public Policy at the University of Toronto. She completed her PhD thesis on informal revenue generation and statebuilding in Sierra Leone, and has ongoing research on the topic in the Democratic Republic of the Congo and Somalia. Vanessa leads the ICTD’s new programme on civil society engagement in tax reform and co-leads the research programme on informal taxation.
Wilson Prichard is an Associate Professor at the University of Toronto, an Associate Research Fellow at the Institute of Development Studies, Chair of the Local Government Revenue Initiative (LoGRI) and former Executive Officer of the International Centre for Tax and Development (2020-2024). His research focuses on the relationship between taxation and citizen demands for improved governance in Africa.
Dr Matthew Sterling Benson is a social and economic historian of Africa in the Conflict and Civicness Research Group (CCRG) at the London School of Economics and Political Science (LSE) where he is Research Fellow and Sudans Research Director, leading research on both Sudan and South Sudan and affiliate staff in LSE’s Department of Economic History. Matthew’s research interests include the changing nature of war, state and armed group finance, and state formation in the 21st century. Matthew is currently writing a book manuscript examining the history of revenue and different forms of often coercive rule in both Sudans. He holds a PhD in History and an MA in Social and Economic History from Durham University, an MA in Governance and Development from the IDS at Sussex, and a BA in International Relations from Tufts University.
Citation: van den Boogaard, V., Prichard, W., Benson, M. S., and Milicic, N. (2018) Tax Revenue Mobilization in Conflict-affected Developing Countries. J. Int. Dev., 30: 345–364. doi: 10.1002/jid.3352.