Despite growing interest in the linkages between taxation, development and governance, surprisingly little attention has been paid to the relationship between taxation and people’s livelihoods, particularly in places affected by conflict. Yet, it is in these contexts that people encounter fierce challenges to livelihood recovery, often finding themselves operating in a political economy environment that is at once complex and shifting, as well as brutal and exploitative. People affected by conflict tend to have urgent service-related needs, and violent conflicts can erode trust in governance actor. Drawing on a recent working paper (Lough et al., 2013), this evidence brief provides an overview of the evidence base when exploring the relationship between taxation and livelihoods in conflict affected situations. It discusses the geographical, methodological and thematic nature of the evidence base, summarises key findings, clarifies what the research means for policy-makers, and provides links to relevant empirical material.

Maryam Mohsin, Richard Mallett, Oliver Lough