The legacy of rebel taxation on post-conflict fiscal capacity

Andrea Arroyo Petro, Vincenzo Bove, Jessica Di Salvatore and Roberto Nisticò ()

No wp-2025-69, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Civil wars often erode state sovereignty, as institutions are replaced or co-opted by armed groups that establish informal governance structures. Among these, rebel taxation emerges as a key tool for financing wartime activities and administering territories. We explore whether rebel taxation during conflict is linked to fiscal capacity after conflict.

Keywords: Post-conflict; Governance; Taxation; Fiscal capacity; Statebuilding (search for similar items in EconPapers)
Date: 2025
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