Working Paper

Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions

Research in Brief

Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas

Research in Brief

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

Current Project

Not-so-freeway- informal taxation and the everyday cost of conflict in Northeast India

Shalaka Thakur
Journal Article

Does Fiscal Decentralization Enhance Citizens’ Access to Public Services and Reduce Poverty? Evidence from Côte d’Ivoire Municipalities in a Conflict Setting

Completed Project

The political economy of conflict and taxation in Somalia

Vanessa van den Boogaard & Najibullah Nor Isak
Event
24 May 2018
The reality of sub-national taxation in conflict-affected states: the incidence and implications of informal taxation

Taxation is at the centre of the relationship between state and society. In conflict-affected countries, it…

General street scene in Hamar Weyne market in the Somali capital Mogadishu
April 2025|
Blog

Why tax matters in fragile states and how donors can support it

by Vanessa van den Boogaard

Fragile contexts are home to 24% of the world’s population (1.9 billion people), and three-quarters (73%)…

News
Armed Soldiers at Checkpoint near Kabul, Afghanistan
June 2024
How can roadblocks and revenues shape governance? New working paper series launched

The series aims to shed light on checkpoints in conflict contexts across the world and provide a new window into dynamics of authority and power….

Journal Article

Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone

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…

News
Vanessa
March 2016
The ICTD and Informal Taxation

Over the past two decades, research has periodically noted the importance of so-called “informal taxation” in…

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