Taxation in the Congo Free State, an exceptional case? (1885–1908)

Bas De Roo

Economic History of Developing Regions, 2017, vol. 32, issue 2, 97-126

Abstract: This article analyses the annual budgets of the Congo Free State to examine whether the broader fiscal patterns observed for British, French and Portuguese Africa can be found in Leopold’s colony; often considered a fiscal exception. The fiscal history of the Free State was unique. A history of the income composition of the state however reveals that Leopold’s revenue-raising strategies showed a lot of similarity with colonial taxation in British, French and Portuguese Africa. Leopold’s administration faced the fiscal challenge of ruling a vast, thinly populated, inaccessible colony that produced little taxable surplus, with little metropolitan support and limited access to international lending. To deal with this challenge, the Free State developed a minimalistic fiscal system that was based on the taxation of international trade and the African subject. Only during a commodity boom did this system generate sufficient income to cover colonial expenditure. The study of the not so exceptional case of the Free State hence supports the claim that the colonial scope to tax African colonies was fundamentally determined by local economic conditions and power relations, global demand for commodities and Metropolitan pressure to be financially self-sufficient.

Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://hdl.handle.net/10.1080/20780389.2017.1327807 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:rehdxx:v:32:y:2017:i:2:p:97-126

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/rehd20

DOI: 10.1080/20780389.2017.1327807

Access Statistics for this article

Economic History of Developing Regions is currently edited by Alex Klein and Alfonso Herranz-Loncan

More articles in Economic History of Developing Regions from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().