Do civil wars shape citizens' attitudes towards taxation?: Micro-level evidence from Africa

Alessandro Belmonte, Vincenzo Bove and Jessica Di Salvatore

No wp-2025-65, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Can the exposure to civil war make people more motivated to pay taxes and (re)build the state? Our project examines this question in the context of Africa, a region where civil wars have frequently undermined state capacity. We move from the popular Tillian view of war-making as state-making to study how civil wars shape states' capacity to collect and mobilize revenues (i.e. tax compliance and tax morale) in Sub-Saharan Africa.

Keywords: Civil conflict; State capacity; Tax compliance; Tax morale; Discrimination; Ethnicity; Sub-Saharan Africa (search for similar items in EconPapers)
Date: 2025
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