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Taxation and livelihoods: a review of the evidence from fragile and conflict-affected rural areas

Working papers

Written by Richard Mallett, Paul Harvey

Despite growing interest in the connections 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 war and violent conflict. Yet, it is in these landscapes that people encounter particularly 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.

  • Taxation and Livelihoods - A review of the evidence from fragile and conflict-affected rural areas

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Oliver Lough, Richard Mallett and Paul Harvey