Tax revenue mobilization in conflict-affected developing countries

van den Boogaard, Vanessa, Prichard, Wilson, Benson, Matthew S. ORCID: 0000-0003-4789-9458 and Milicic, Nikola (2018) Tax revenue mobilization in conflict-affected developing countries. Journal of International Development, 30 (2). 345 - 364. ISSN 0954-1748

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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.

Item Type:	Article
Official URL:	https://onlinelibrary.wiley.com/journal/10991328
Additional Information:	© 2018 UNU-WIDER
Divisions:	LSE
Subjects:	H Social Sciences > HJ Public Finance J Political Science > JZ International relations J Political Science > JF Political institutions (General)
JEL classification:	H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General H - Public Economics > H1 - Structure and Scope of Government > H11 - Structure, Scope, and Performance of Government
Date Deposited:	18 Jul 2024 15:39
Last Modified:	12 Dec 2024 04:23
URI:	http://eprints.lse.ac.uk/id/eprint/124290

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