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Tax revenue mobilization in conflict-affected developing countries

Author

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

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 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

  • van den Boogaard, Vanessa & Prichard, Wilson & Benson, Matthew S. & Milicic, Nikola, 2018. "Tax revenue mobilization in conflict-affected developing countries," LSE Research Online Documents on Economics 124290, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:124290
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    File URL: http://eprints.lse.ac.uk/124290/
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    References listed on IDEAS

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    1. Cameron G. Thies, 2005. "War, Rivalry, and State Building in Latin America," American Journal of Political Science, John Wiley & Sons, vol. 49(3), pages 451-465, July.
    2. Paul Clist & Oliver Morrissey, 2011. "Aid and tax revenue: Signs of a positive effect since the 1980s," Journal of International Development, John Wiley & Sons, Ltd., vol. 23(2), pages 165-180, March.
    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. Ross, Michael L., 2004. "Does Taxation Lead to Representation?," British Journal of Political Science, Cambridge University Press, vol. 34(2), pages 229-249, April.
    5. Karen L. Remmer, 2004. "Does Foreign Aid Promote the Expansion of Government?," American Journal of Political Science, John Wiley & Sons, vol. 48(1), pages 77-92, January.
    6. Doner, Richard F. & Ritchie, Bryan K. & Slater, Dan, 2005. "Systemic Vulnerability and the Origins of Developmental States: Northeast and Southeast Asia in Comparative Perspective," International Organization, Cambridge University Press, vol. 59(2), pages 327-361, April.
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    Citations

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    Cited by:

    1. Alou Adessé Dama, 2021. "Exploring Tilly’s Theory : Violent Conflicts and Tax Revenue in Sub-Saharan Africa," CERDI Working papers hal-03401539, HAL.
    2. Pierre Christian Tsopmo & Suzie Imelda Foudjo & Michelle Josée Ekila Elanga, 2022. "Climate vulnerability and government resource mobilization in developing countries," WIDER Working Paper Series wp-2022-153, World Institute for Development Economic Research (UNU-WIDER).
    3. Pierre Jacquemot & Marc Raffinot, 2018. "La mobilisation fiscale en Afrique," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 243-263.
    4. Abel Gwaindepi, 2021. "Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America," Journal of International Development, John Wiley & Sons, Ltd., vol. 33(2), pages 396-421, March.
    5. Balestra, Anna & Caruso, Raul & Di Domizio, Marco, 2024. "What explains the size of Sovereign Wealth Funds? A panel analysis (2008–2018)," Finance Research Letters, Elsevier, vol. 62(PB).
    6. Bertone, Maria Paola & Jowett, Matthew & Dale, Elina & Witter, Sophie, 2019. "Health financing in fragile and conflict-affected settings: What do we know, seven years on?," Social Science & Medicine, Elsevier, vol. 232(C), pages 209-219.
    7. Abel Ezeoha & Anthony Igwe & Chinwe Okoyeuzu & Chibuike Uche, 2023. "The fiscal effects of armed conflicts in Africa," African Development Review, African Development Bank, vol. 35(4), pages 444-456, December.
    8. Jose L. Diaz‐Sanchez & Abrams M. E. Tagem & Joana Mota, 2022. "Tax revenue effort and aid in fragile states: The case of Comoros," South African Journal of Economics, Economic Society of South Africa, vol. 90(2), pages 175-195, June.

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    More about this item

    Keywords

    conflict; revenue mobilization; taxation;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government

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