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Tax revenue mobilization in conflict-affected developing countries.

van den Boogaard, V. and Prichard, W. and Milicic, N. and Benson, M. (2016) 'Tax revenue mobilization in conflict-affected developing countries.', Working Paper. United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki.

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 is complemented by prototypical case study analysis, which 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.

Item Type:Monograph (Working Paper)
Full text:(VoR) Version of Record
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Status:Peer-reviewed
Publisher Web site:https://www.wider.unu.edu/sites/default/files/wp2016-155.pdf
Publisher statement:Copyright © UNU-WIDER 2016
Date accepted:22 December 2016
Date deposited:15 September 2017
Date of first online publication:December 2016
Date first made open access:No date available

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