Journal Article

Beyond Greed: Why Armed Groups Tax

Published on 29 January 2022

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.

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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


Max Gallien

Research Fellow

Tanya Bandula-Irwin
Ashley Jackson
Florian Weigandd

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