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Conflict, taxation, and development

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  • Anna D'Souza
  • Zachariah Mampilly

Abstract

The impact of conflict on taxation and development has long been debated. Most studies suggest that conflict will have a depressive effect on state tax collection, negatively impacting economic growth and development. After reviewing the existing literature, we argue for an approach that recognizes conflict's nuanced effects on taxation. We show how violence can trigger the emergence of new taxation authorities, specifically non-state armed groups, including both criminal organizations and insurgent groups.

Suggested Citation

  • Anna D'Souza & Zachariah Mampilly, 2024. "Conflict, taxation, and development," WIDER Working Paper Series wp-2024-60, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2024-60
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