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Tax revenue mobilization in conflict-affected developing countries

Author

Listed:
  • Vanessa van den Boogaard
  • Wilson Prichard
  • Nikola Milicic
  • Matthew Benson

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

  • Vanessa van den Boogaard & Wilson Prichard & Nikola Milicic & Matthew Benson, 2016. "Tax revenue mobilization in conflict-affected developing countries," WIDER Working Paper Series 155, World Institute for Development Economic Research (UNU-WIDER).
  • Handle: RePEc:unu:wpaper:wp2016-155
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    File URL: https://www.wider.unu.edu/sites/default/files/wp2016-155.pdf
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    References listed on IDEAS

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    3. James Boyce & Shepard Forman, 2010. "Financing Peace: International and National Resources for Postconflict Countries and Fragile States," Working Papers wp238, Political Economy Research Institute, University of Massachusetts at Amherst.
    4. Janvier D. Nkurunziza, 2004. "How long can inflation tax compensate for the loss of government revenue in war economies? Evidence From Burundi," CSAE Working Paper Series 2004-19, Centre for the Study of African Economies, University of Oxford.
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    6. Prichard, Wilson & Cobham, Alex & Goodall, Andrew, 2014. "The ICTD Government Revenue Dataset," Working Papers 10250, Institute of Development Studies, International Centre for Tax and Development.
    7. Jerven, Morten & Austin, Gareth & Green, Erik & Uche, Chibuike & Frankema, Ewout & Fourie, Johan & Inikori, Joseph & Moradi, Alexander & Hillbom, Ellen, 2012. "Moving Forward in African Economic History. Bridging the Gap Between Methods and Sources," Lund Papers in Economic History 124, Lund University, Department of Economic History.
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    Cited by:

    1. Tony Addison & Miguel Niño-Zarazúa & Jukka Pirttilä, 2018. "Fiscal policy, state building and economic development," WIDER Working Paper Series 005, World Institute for Development Economic Research (UNU-WIDER).

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    Keywords

    taxation; revenue mobilization; conflict;

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