When armed groups tax like a state: The development of tax systems by armed groups

Tanya Bandula-Irwin

No wp-2025-89, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Conventional portrayals of armed group taxation emphasize ad hoc and unpredictable schemes, yet many insurgents construct surprisingly state-like fiscal systems. This paper explains when and why armed groups institutionalize taxation—developing hierarchies, codified rules, dedicated offices, and internal enforcement—rather than relying on ad hoc extraction. I argue that institutionalization is primarily an adaptive response to a binding revenue imperative, conditional on sufficient organizational capacity.

Keywords: Armed conflict; Taxation; Insurgency; Statebuilding; Fiscal capacity; Philippines (search for similar items in EconPapers)
Date: 2025
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