Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/339093 
Year of Publication: 
2025
Series/Report no.: 
WIDER Working Paper No. 115/25
Publisher: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Abstract: 
This study analyzes how violent conflict influences taxation in a poor, conflict-affected country, Burkina Faso. We use a unique, large, and representative panel dataset on tax collection of firms between 2015 and 2022 and geographically match these data with indicators of violent conflict at the municipal level. We find that firms pay a lower amount of tax in areas affected by violence. We also find that both turnover and firm survival decrease in areas as they become more insecure. Our findings are an indication that conflict resolution in Burkina Faso needs to be interlinked with policy interventions towards peace and stability that help strengthen firms' possibilities to function and help them to pay more tax adding needed revenues to finance public spending.
Subjects: 
violence
tax collection
firms
sub-Saharan Africa
Burkina Faso
JEL: 
D22
D74
E71
H25
O12
Persistent Identifier of the first edition: 
ISBN: 
978-92-9267-674-2
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.