Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/161538 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
WIDER Working Paper No. 2016/155
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
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.
Schlagwörter: 
taxation
revenue mobilization
conflict
JEL: 
H20
H11
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-92-9256-199-4
Dokumentart: 
Working Paper

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