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Tax Revenue Mobilization in Conflict-Affected Developing Countries

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  • van den Boogaard, Vanessa
  • Prichard, Wilson
  • Milicic, Nikola
  • Benson, Matthew

Abstract

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.

Suggested Citation

  • van den Boogaard, Vanessa & Prichard, Wilson & Milicic, Nikola & Benson, Matthew, 2016. "Tax Revenue Mobilization in Conflict-Affected Developing Countries," Working Papers 13551, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:13551
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13551
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    References listed on IDEAS

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    Cited by:

    1. Romain Houssa & Kelbesa Megersa, 2020. "Capacity Support for Domestic Revenue Mobilization - The case of Belgian development cooperation and partner countries," BeFinD Working Papers 0131, University of Namur, Department of Economics.

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