Jihadist taxation and order-making in Mali and Niger

Yvan Guichaoua and Ferdaous Bouhlel

No wp-2026-13, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper explores the forms of taxation practised by Al Qaeda and the Islamic State branches operating in Mali and Niger. It builds on insights from the rebel governance literature and an original conceptualisation of jihadist taxation and its effects. Unlike classic perspectives in the rebel governance literature, we argue for an 'all at once' approach to jihadist governance and warfare, where taxation is the beginning and the end of acts of warfare due to the fundamental political nature of Islamic taxation.

Keywords: Jihadism; Governance; Taxation; Conflict (search for similar items in EconPapers)
Date: 2026
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