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Beyond greed: why armed groups tax

Bandula-irwin, Tanya, Gallien, Max, Jackson, Ashley, Van Den Boogaard, Vanessa and Weigand, Florian ORCID: 0000-0003-2629-0934 (2022) Beyond greed: why armed groups tax. ICTD Working Papers (131). Institute of Development Studies, International Centre for Tax and Development, Brighton, UK.

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Based on a review of the diverse practices of how armed groups tax, we highlight that a full account of why armed groups tax needs to go beyond revenue motivations, to also engage with explanations related to ideology, legitimacy, institution building, legibility and control of populations, and the performance of public authority. This article builds on two distinct literatures, on armed groups and on taxation, to provide the first systematic exploration of the motivations of armed group taxation. We problematize common approaches toward armed group taxation and state-building, and outline key questions of a new research agenda.

Item Type: Monograph (Working Paper)
Official URL:
Additional Information: © 2022 The Authors
Divisions: International Development
Subjects: H Social Sciences > HV Social pathology. Social and public welfare. Criminology
H Social Sciences > HN Social history and conditions. Social problems. Social reform
H Social Sciences > HJ Public Finance
Date Deposited: 07 Mar 2022 15:30
Last Modified: 15 Sep 2023 23:56

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