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The legacy of rebel taxation on post-conflict fiscal capacity

Author

Listed:
  • Andrea Arroyo Petro
  • Vincenzo Bove
  • Jessica Di Salvatore
  • Roberto Nisticò

Abstract

Civil wars often erode state sovereignty, as institutions are replaced or co-opted by armed groups that establish informal governance structures. Among these, rebel taxation emerges as a key tool for financing wartime activities and administering territories. We explore whether rebel taxation during conflict is linked to fiscal capacity after conflict.

Suggested Citation

  • Andrea Arroyo Petro & Vincenzo Bove & Jessica Di Salvatore & Roberto Nisticò, 2025. "The legacy of rebel taxation on post-conflict fiscal capacity," WIDER Working Paper Series wp-2025-69, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2025-69
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    References listed on IDEAS

    as
    1. Clément de Chaisemartin & Xavier D'Haultfœuille, 2020. "Two-Way Fixed Effects Estimators with Heterogeneous Treatment Effects," American Economic Review, American Economic Association, vol. 110(9), pages 2964-2996, September.
    2. Patricia Justino, 2022. "Wartime governance and state-building trajectories in post-conflict societies," WIDER Working Paper Series wp-2022-48, World Institute for Development Economic Research (UNU-WIDER).
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