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Raising revenue in the British empire, 1870–1940: how ‘extractive’ were colonial taxes?

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  • Frankema, Ewout

Abstract

Colonial tax systems have shaped state–economy relationships in the formative stages of many present-day nation-states. This article surveys the variety in colonial tax systems across thirty-four dominions, colonies, and protectorates during the heyday of British imperialism (1870–1940), focusing on a comparison of colonial tax levels. The results are assessed on the basis of different views in the literature regarding the function and impact of colonial fiscal regimes: are there clear differences between ‘settler’ and ‘non-settler’ colonies? I show that there is little evidence for the view that ‘excessive taxation’ has been a crucial characteristic of ‘extractive institutions’ in non-settler colonies because local conditions (geographic or institutional) often prevented the establishment of revenue-maximizing tax machineries. This nuances the ‘extractive institutions’ hypothesis and calls for a decomposition of the term ‘extractive institutions’ as such.

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  • Frankema, Ewout, 2010. "Raising revenue in the British empire, 1870–1940: how ‘extractive’ were colonial taxes?," Journal of Global History, Cambridge University Press, vol. 5(3), pages 447-477, November.
    • Handle: RePEc:cup:jglhis:v:5:y:2010:i:03:p:447-477_00
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    Cited by:

    1. Irarrázaval, Andrés, 2020. "The fiscal origins of comparative inequality levels: an empirical and historical investigation," LSE Research Online Documents on Economics 107491, London School of Economics and Political Science, LSE Library.
    2. Johnson, Noel D. & Koyama, Mark, 2017. "States and economic growth: Capacity and constraints," Explorations in Economic History, Elsevier, vol. 64(C), pages 1-20.
    3. 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.
    4. Ewout Frankema & Morten Jerven, 2014. "Writing history backwards or sideways: towards a consensus on African population, 1850–2010," Economic History Review, Economic History Society, vol. 67(4), pages 907-931, November.
    5. Gareth Austin & Stephen Broadberry, 2014. "Introduction: The renaissance of African economic history," Economic History Review, Economic History Society, vol. 67(4), pages 893-906, November.
    6. Marina Nistotskaya & Michelle D'Arcy, 2021. "No taxation without property rights: Formalization of property rights on land and tax revenues from individuals in sub-Saharan Africa," WIDER Working Paper Series wp-2021-175, World Institute for Development Economic Research (UNU-WIDER).
    7. Bolt, Jutta & Green, Erik, 2014. "Was the wage burden too heavy? Profitability and wage shares of settler agriculture in colonial Malawi, c 1900-1960," Lund Papers in Economic History 134, Lund University, Department of Economic History.
    8. Irarrázaval, Andrés, 2020. "The fiscal origins of comparative inequality levels: an empirical and historical investigation," Economic History Working Papers 107491, London School of Economics and Political Science, Department of Economic History.
    9. Frankema, Ewout & Waijenburg, Marlous Van, 2012. "Structural Impediments to African Growth? New Evidence from Real Wages in British Africa, 1880–1965," The Journal of Economic History, Cambridge University Press, vol. 72(4), pages 895-926, December.
    10. Bertazzini, Mattia C., 2018. "The long-term impact of Italian colonial roads in the Horn of Africa, 1935-2000," Economic History Working Papers 87074, London School of Economics and Political Science, Department of Economic History.
    11. Frankema, Ewout, 2011. "Colonial taxation and government spending in British Africa, 1880-1940: Maximizing revenue or minimizing effort?," Explorations in Economic History, Elsevier, vol. 48(1), pages 136-149, January.
    12. Broms, Rasmus, 2017. "Colonial Revenue Extraction and Modern Day Government Quality in the British Empire," World Development, Elsevier, vol. 90(C), pages 269-280.
    13. Ewout Frankema & Marlous van Waijenburg, 2011. "African Real Wages in Asian Perspective, 1880-1940," Working Papers 0002, Utrecht University, Centre for Global Economic History.
    14. Prokos, Philip, 2016. "An Economic Analysis of the Bahamas Currency Board," Studies in Applied Economics 63, The Johns Hopkins Institute for Applied Economics, Global Health, and the Study of Business Enterprise.
    15. Johan Fourie & Nonso Obikili, 2019. "Decolonizing with data: The cliometric turn in African economic history," Working Papers 02/2019, Stellenbosch University, Department of Economics.

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