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Durham University

Research & business

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Publication details for Mr Matthew Sterling Benson

van den Boogaard, V., Prichard, W., Milicic, N. & Benson, M. (2016). Tax Revenue Mobilization in Conflict-Affected Developing Countries. UNU-WIDER Working Paper 2016/155.

Author(s) from Durham

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.