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Wartime taxation and fiscal governance

Author

Listed:
  • Patricia Justino
  • Zachariah Mampilly
  • Gauthier Marchais
  • Anna D'Souza
  • Santiago Tobón

Abstract

This paper serves as both a standalone contribution and the introductory chapter to the forthcoming edited volume Wartime Taxation: State-building, State Capacity, and the Role of Formal and Informal Taxes . It introduces a new research agenda on wartime taxation and fiscal governance, bringing together conceptual and empirical insights from the volume's contributions.

Suggested Citation

  • Patricia Justino & Zachariah Mampilly & Gauthier Marchais & Anna D'Souza & Santiago Tobón, 2026. "Wartime taxation and fiscal governance," WIDER Working Paper Series wp-2026-115, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2026-115
    as

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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2026-115-wartime-taxation-fiscal-governance.pdf
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    References listed on IDEAS

    as
    1. Ana María Ibáñez & Maria Adelaida Ortega & Gauthier Marchais & Patricia Justino & Teresita Narvaez & Manuel de Vera & Ryan Tangalin & Benjamin Crost & Jorge Maldonado, 2024. "Armed group taxation, municipal fishing, and environmental preservation in the Zamboanga Peninsula, Philippines," WIDER Working Paper Series wp-2024-67, World Institute for Development Economic Research (UNU-WIDER).
    2. Timothy Besley & Torsten Persson, 2009. "The Origins of State Capacity: Property Rights, Taxation, and Politics," American Economic Review, American Economic Association, vol. 99(4), pages 1218-1244, September.
    3. Shalaka Thakur, 2025. "Armed group taxation and the processes of political ordering in northeast India," WIDER Working Paper Series wp-2025-107, World Institute for Development Economic Research (UNU-WIDER).
    4. Jessie Trudeau & David Becerra-Medina, 2026. "Criminal correlates of extra-legal taxation: Evidence from Brazil," WIDER Working Paper Series wp-2026-89, World Institute for Development Economic Research (UNU-WIDER).
    5. Timothy Besley & Torsten Persson, 2014. "Why Do Developing Countries Tax So Little?," Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 99-120, Fall.
    6. Mohammad H. Sepahvand & Sankar Placide Some & Annika Lindskog & Ann-Sofie Isaksson & Heather Congdon Fors, 2025. "Violent conflict and taxation: Micro-level evidence from Burkina Faso," WIDER Working Paper Series wp-2025-115, World Institute for Development Economic Research (UNU-WIDER).
    7. Patricia Justino & Santiago Tobón & Martín Vanegas-Arias & Juan Vargas, 2024. "Concealed costs: illicit economies and the erosion of the local tax base in Colombia," WIDER Working Paper Series wp-2024-62, World Institute for Development Economic Research (UNU-WIDER).
    8. Júlio Machele & Teles Huo, 2025. "Terrorism and taxation in Mozambique with special reference to Cabo Delgado Province," WIDER Working Paper Series wp-2025-68, World Institute for Development Economic Research (UNU-WIDER).
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