Concealed costs: illicit economies and the erosion of the local tax base in Colombia

Patricia Justino, Santiago Tobon (), Martin Vanegas-Arias and Juan Vargas

No wp-2024-62, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Tax revenues are fundamental to state-building and development, particularly in the aftermath of conflict. Through the lens of the recent post-conflict experience of Colombia, this paper explores the challenges of increasing tax revenues amid violence and illicit economic activities. We study four factors that the literature has identified as key determinants of a country's local fiscal capacity: early land conflicts; historical political violence; recent political violence; and the prevalence of illegal economies.

Keywords: Taxation; Conflict; Violence; Colombia (search for similar items in EconPapers)
Date: 2024
New Economics Papers: this item is included in nep-dev, nep-lam, nep-pub and nep-ure
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