Tax Revenue Mobilization in Conflict-Affected Developing Countries

van den Boogaard, V.; Prichard, W.; Benson, M.; Milicic, N.

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

Citation

van den Boogaard, V., Prichard, W., Benson, M., & Milicic, N. (2018). Tax Revenue Mobilization in Conflict-Affected Developing Countries. Journal of International Development, 30(2), 345-364. https://doi.org/10.1002/jid.3352

• Journal Article Type: Article
• Online Publication Date: Mar 13, 2018
• Publication Date: Mar 13, 2018
• Deposit Date: Mar 13, 2018
• Publicly Available Date: Mar 22, 2018
• Journal: Journal of International Development
• Print ISSN: 0954-1748
• Electronic ISSN: 1099-1328
• Publisher: Wiley
• Peer Reviewed: Peer Reviewed
• Volume: 30
• Issue: 2
• Pages: 345-364
• DOI: https://doi.org/10.1002/jid.3352