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Beyond greed: why armed groups tax

Author

Listed:
  • Bandula-irwin, Tanya
  • Gallien, Max
  • Jackson, Ashley
  • Van Den Boogaard, Vanessa
  • Weigand, Florian

Abstract

Based on a review of the diverse practices of how armed groups tax, we highlight that a full account of why armed groups tax needs to go beyond revenue motivations, to also engage with explanations related to ideology, legitimacy, institution building, legibility and control of populations, and the performance of public authority. This article builds on two distinct literatures, on armed groups and on taxation, to provide the first systematic exploration of the motivations of armed group taxation. We problematize common approaches toward armed group taxation and state-building, and outline key questions of a new research agenda.

Suggested Citation

  • Bandula-irwin, Tanya & Gallien, Max & Jackson, Ashley & Van Den Boogaard, Vanessa & Weigand, Florian, 2022. "Beyond greed: why armed groups tax," LSE Research Online Documents on Economics 114265, London School of Economics and Political Science, LSE Library.
  • Handle: RePEc:ehl:lserod:114265
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    File URL: http://eprints.lse.ac.uk/114265/
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    References listed on IDEAS

    as
    1. Paul Collier & Anke Hoeffler, 2004. "Greed and grievance in civil war," Oxford Economic Papers, Oxford University Press, vol. 56(4), pages 563-595, October.
    2. Xu, Yin & Xu, Xiaoqun, 2016. "Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 17-30.
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    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook

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