Violent conflict and taxation: Micro-level evidence from Burkina Faso

Mohammad H. Sepahvand, Sankar Placide Some, Annika Lindskog, Ann-Sofie Isaksson and Heather Congdon Fors

No wp-2025-115, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This study analyzes how violent conflict influences taxation in a poor, conflict-affected country, Burkina Faso. We use a unique, large, and representative panel dataset on tax collection of firms between 2015 and 2022 and geographically match these data with indicators of violent conflict at the municipal level. We find that firms pay a lower amount of tax in areas affected by violence. We also find that both turnover and firm survival decrease in areas as they become more insecure.

Keywords: Violent conflict; Business tax; Firms; Burkina Faso (search for similar items in EconPapers)
Date: 2025
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