Conflict, taxation, and development

Anna D'Souza and Zachariah Mampilly

No wp-2024-60, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: The impact of conflict on taxation and development has long been debated. Most studies suggest that conflict will have a depressive effect on state tax collection, negatively impacting economic growth and development. After reviewing the existing literature, we argue for an approach that recognizes conflict's nuanced effects on taxation. We show how violence can trigger the emergence of new taxation authorities, specifically non-state armed groups, including both criminal organizations and insurgent groups.

Keywords: Conflict; Taxation; Development; Armed conflict (search for similar items in EconPapers)
Date: 2024
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