Tax Revenue Mobilization in Conflict‐affected Developing Countries
In: Journal of international development: the journal of the Development Studies Association, Band 30, Heft 2, S. 345-364
ISSN: 1099-1328
AbstractHow 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. © 2018 UNU‐WIDER. Journal of International Development published by John Wiley & Sons, Ltd.