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    Beyond Greed: Why Armed Groups Tax

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    Date
    2022-02-20
    Author
    Bandula-Irwin, Tanya
    Gallien, Max
    Jackson, Ashley
    van den Boogaard, Vanessa
    Weigand, Florian
    Metadata
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    Impact
    Abstract
    Based on a review of the diverse practices of how armed groups tax, we highlight that a full account of why armed groups tax needs to go beyond revenue motivations, to also engage with explanations related to ideology, legitimacy, institution building, legibility and control of populations, and the performance of public authority. This article builds on two distinct literatures, on armed groups and on taxation, to provide the first systematic exploration of the motivations of armed group taxation. We problematize common approaches toward armed group taxation and state-building, and outline key questions of a new research agenda.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17210
    Citation
    Bandula-Irwin, T.; Gallien, M.; Jackson, A.; van den Boogaard, V. and Weigand F. (2022) 'Beyond Greed: Why Armed Groups Tax, Studies in Conflict & Terrorism', DOI: 10.1080/1057610X.2022.2038409
    DOI
    10.1080/1057610X.2022.2038409
    Is part of series
    Studies in Conflict & Terrorism;
    More details
    https://www.tandfonline.com/doi/full/10.1080/1057610X.2022.2038409
    Rights holder
    © 2022 Taylor & Francis Group, LLC.
    Rights details
    https://www.ids.ac.uk/wp-content/uploads/2021/05/Latest_IDSOpenDocs_ExternalDocuments2020.pdf
    Collections
    • Journal Articles - External [375]
    • International Centre for Tax and Development [386]

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