IDEAS home Printed from https://ideas.repec.org/p/unu/wpaper/wp-2024-62.html
   My bibliography  Save this paper

Concealed costs: illicit economies and the erosion of the local tax base in Colombia

Author

Listed:
  • Patricia Justino
  • Santiago Tobón
  • Martín Vanegas-Arias
  • Juan Vargas

Abstract

Tax revenues are fundamental to state-building and development, particularly in the aftermath of conflict. Through the lens of the recent post-conflict experience of Colombia, this paper explores the challenges of increasing tax revenues amid violence and illicit economic activities. We study four factors that the literature has identified as key determinants of a country's local fiscal capacity: early land conflicts; historical political violence; recent political violence; and the prevalence of illegal economies.

Suggested Citation

  • 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).
    • Handle: RePEc:unu:wpaper:wp-2024-62
    as

    Download full text from publisher

    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2024-62-concealed-costs-illicit-economies-erosion-local-tax-base-Colombia.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Taxation; Conflict; Violence; Colombia;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:unu:wpaper:wp-2024-62. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Siméon Rapin (email available below). General contact details of provider: https://edirc.repec.org/data/widerfi.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.