Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/161538 
Year of Publication: 
2016
Series/Report no.: 
WIDER Working Paper No. 2016/155
Publisher: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
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 is complemented by prototypical case study analysis, which 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.
Subjects: 
taxation
revenue mobilization
conflict
JEL: 
H20
H11
Persistent Identifier of the first edition: 
ISBN: 
978-92-9256-199-4
Document Type: 
Working Paper

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