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Tax Revenue Mobilization in Conflict†affected Developing Countries

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

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 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 & Benson, Matthew S. & Milicic, Nikola, 2018. "Tax Revenue Mobilization in Conflict†affected Developing Countries," Working Papers 13659, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:13659
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13659
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    Cited by:

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    2. Pierre Jacquemot & Marc Raffinot, 2018. "La mobilisation fiscale en Afrique," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 243-263.
    3. Bertone, Maria Paola & Jowett, Matthew & Dale, Elina & Witter, Sophie, 2019. "Health financing in fragile and conflict-affected settings: What do we know, seven years on?," Social Science & Medicine, Elsevier, vol. 232(C), pages 209-219.
    4. Jose L. Diaz‐Sanchez & Abrams M. E. Tagem & Joana Mota, 2022. "Tax revenue effort and aid in fragile states: The case of Comoros," South African Journal of Economics, Economic Society of South Africa, vol. 90(2), pages 175-195, June.
    5. Alou Adessé Dama, 2021. "Exploring Tilly’s Theory : Violent Conflicts and Tax Revenue in Sub-Saharan Africa," CERDI Working papers hal-03401539, HAL.
    6. Abel Gwaindepi, 2021. "Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America," Journal of International Development, John Wiley & Sons, Ltd., vol. 33(2), pages 396-421, March.
    7. Abel Ezeoha & Anthony Igwe & Chinwe Okoyeuzu & Chibuike Uche, 2023. "The fiscal effects of armed conflicts in Africa," African Development Review, African Development Bank, vol. 35(4), pages 444-456, December.

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