Based on a review of the diverse practices how armed groups tax, we highlight that full account why tax needs to go beyond revenue motivations, also engage with explanations related ideology, legitimacy, institution building, legibility and control populations, performance public authority. This article builds two distinct literatures, taxation, provide first systematic exploration motivations group taxation. We problematize common approaches toward taxation state-building, outline key...

ABSTRACT The concept of formalization has long underpinned policy interventions and measures intended to connect informal entities with state institutions or formal economic structures. However, despite the enthusiasm, outcomes policies have frequently been disappointing. This article argues that this disconnect lies in itself common approaches are often rooted three conceptual fallacies: a binary distinction between actors, lack appreciation for diversity actors idea ‘becoming’ necessarily...

Abstract Community contributions are often required as part of community‐driven development programs, with encouraged through matching grants. However, little remains known about the impact grants or implications requiring community contributions—also informal taxation. We explore this research gap a randomized control trial grant program in Gedo region south‐central Somalia. find that can increase taxation and serve an effective means delivering public goods. Moreover, we strengthened local...

Abstract While there has been increasing policy attention on broadening tax bases in low‐income countries, taxing citizens rural areas often leads to neither revenue gains nor stronger accountability outcomes. Through case studies of Sierra Leone and Togo, we demonstrate that collection is highly inefficient, leading little, if any, after factoring costs. Accordingly, question the existing rationales for extending taxation countries. Instead, argue a rethinking role areas, considering nature...

Summary Motivation In recent years, governments in low‐income countries have increasingly introduced taxes on mobile money transfers. These are often explicitly promoted as a way of taxing informal economic activity, but critics noted their potential negative impact lower‐income groups and specifically those the sector. Yet there is virtually no evidence base effects workers. Purpose This article assesses how workers Accra, Ghana, use they perceive Ghana's Electronic Transfer Levy (E‐levy),...

Journal Article Informal taxation in Sierra Leone: Magnitudes, perceptions and implications Get access Vanessa van den Boogaard, Boogaard Search for other works by this author on: Oxford Academic Google Scholar Wilson Prichard, Prichard Samuel Jibao African Affairs, Volume 118, Issue 471, April 2019, Pages 259–284, https://doi.org/10.1093/afraf/ady049 Published: 24 October 2018 history Received: 26 September

Abstract Motivation While there is increasing evidence that taxation can contribute to greater government responsiveness and accountability, such positive outcomes are not guaranteed. If the environment does enable tax bargaining, a risk will amount little more than enforced extraction. Purpose We consider how enabling environments may be fostered identify specific strategies governments, civil society actors, donors adopt strengthen links between taxation, responsiveness, accountability....

This paper explores the possibilities and limitations of coalitions in overcoming constraints to property tax reform, drawing on two case studies recent reform experiences Sierra Leone. The first shows how support from international partners enabled local government Freetown manoeuvre around political resistance reform. second outside have recognized traditional chiefs as potential spoilers thus attempted formalize their role revenue collection. Together, these illustrate can mitigate elite...

Abstract Motivation Taxation has received increasing attention from researchers and in the context of development policy, though less been paid to gendered impacts taxation, particularly lower‐income countries. Purpose We seek understand how taxation affects men women differently relates gender equity In turn, we aim identify policy‐makers can further a feminist fiscal agenda strengthen equity. Approach methods review growing evidence on tax policy administration affect lives livelihoods...

This project of critical citizenship studies and comparative political theory utilizes a framework multiple modernities in order to deeply explore the ontological foundations complexities non-Western conception nationhood: pan-Africanism. It does so through study thought Kwame Nkrumah, influential theorist actor, context Gold Coast's struggle for independence initial years Ghanaian post-colonialism. How did Nkrumah conceive Pan-Africanist nationhood terms? this relate both modern conceptions...

Abstract Around the world, Covid-19 pandemic drew attention to state social protection and its limitations. Less has been paid what is likely world’s largest system of predominantly non-state welfare provision: zakat, an annual Islamic obligatory payment a percentage productive wealth poor other eligible recipients. We explore how states citizens engage with zakat during crises through case study in Pakistan, Egypt, Morocco, drawing on novel nationally representative survey data 5484...

Abstract How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of mobilization prior to, during and after periods in selection conflict‐affected states since 1980. medium‐N trend analysis provides greater insight into the relationship between performance over time characteristics conflicts question. Offering detailed snapshots experiences conflict, this an empirical counterpoint theories about role taxation war making state...

The pandemic has had significant fiscal implications around the world. A key question facing governments is how shaped taxpayer attitudes and what that means for prospects tax reform new revenue raising. We aim to understand impacts of on toward taxation in Sierra Leone with novel survey data, collected before pandemic, shortly after pandemic's onset, almost a year afterwards. Four findings emerge. First, immediately crisis onset we see increased support Freetown, despite escalating economic...