Research Theme
Tax, Conflict, and Fragility
In fragile and conflict-affected settings, taxation is not only a source of revenue but also a critical foundation for building state legitimacy, strengthening public authority, and fostering more equitable governance. Our research explores how taxation functions in fragile settings, examining the challenges, risks, and opportunities it presents for peacebuilding, state-building, and citizen engagement. We aim to inform more coherent and context-sensitive policy approaches that support sustainable development and effective governance in fragile states.
Our work focuses both on how formal tax systems operate in fragile settings, as well as on the informal fiscal systems that often exist in these contexts. This includes, but is not limited to, work on:
• Building tax systems in fragile contexts
• The relationship between tax and state-building
• Armed group taxation
• Informal taxation
• Roadblock taxation
Key Resources
Tax, Conflict, and Fragility Library
Roadblock taxation: the dangers of extra-legal payments in Ethiopia
How faith and culture shape accountability in Nigeria’s informal tax system
In early October, I was in Cape Town for the 10th ATAF Annual Congress, where I presented my paper on…
Why tax matters in fragile states and how donors can support it
Fragile contexts are home to 24% of the world’s population (1.9 billion people), and three-quarters (73%) of the world’s extreme…
In the Midst of Conflict and Gang Rule: What Would Make Haiti’s Wealthy Supportive of Property Tax?
Imagine living in a country where non-state actors provide most basic services instead of the state, natural disasters are frequent,…
Roadblocks and revenues: new geographies of taxation in conflict
Checking out checkpoints The DIIS, together with the ICTD and the Centre on Armed Groups, hosted a three-day workshop on…
ICTD launches report on 15 years of research and the future of development finance
The International Centre for Tax and Development (ICTD) has officially released its major report, Taxing Smarter: Advancing Reform Through Research…
From Afghanistan to Venezuela, new research shows how roadblocks shape governance and everyday life in conflict contexts
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 Inter-American Development Bank and…
How can roadblocks and revenues shape governance? New working paper series launched
Call for papers: Roadblocks and revenues – new geographies of taxation in conflict
Researchers are now invited to submit their paper for an upcoming workshop, “Roadblocks and revenues: new geographies of taxation in…
Webinar
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Timezone: UTC+2
As of 2024, 50% of the world’s extreme poor lived in fragility, conflict and violence affected countries, and this figure is only projected to increase in the coming years. Fragile and conflict-affected contexts present some of the most complex challenges
Virtual
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Timezone: Europe/London
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