Tax revenue mobilization in conflict-affected developing countries

Vanessa van den Boogaard, Wilson Prichard, Matthew S. Benson and Nikola Milicic

LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library

Abstract: How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during and after conflict periods in a selection of conflict-affected states since 1980. This medium-N trend analysis provides greater insight into the relationship between tax revenue performance over time and the characteristics of the conflicts in question. Offering detailed snapshots of tax experiences prior to, during and after conflict, this paper provides an empirical counterpoint to theories about the role of taxation in war making and state building.

Keywords: conflict; revenue mobilization; taxation (search for similar items in EconPapers)
JEL-codes: H11 H20 (search for similar items in EconPapers)
Pages: 20 pages
Date: 2018-03-01
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Citations: View citations in EconPapers (10)

Published in Journal of International Development, 1, March, 2018, 30(2), pp. 345 - 364. ISSN: 0954-1748

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Persistent link: https://EconPapers.repec.org/RePEc:ehl:lserod:124290

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