UBC Political Sciences’ International Relations Colloquium hosts Dr. Vanessa van den Boogaard for a lecture titled, “Beyond Greed: Why armed groups tax.”
Armed groups tax. Journalistic accounts often include a tone of surprise about this fact, while policy reports tend to strike a tone of alarm, highlighting the link between armed group taxation and ongoing conflict. Policymakers often focus on targeting the mechanisms of armed group taxation as part of their conflict strategy, often described as ‘following the money’. This paper argues that what is instead needed is a deeper understanding of the nuanced realities of armed group taxation, the motivations behind it, and the implications it has for an armed group’s relationship with civilian and diaspora populations, as well as the broader international community. Building on two distinct literatures—on armed groups and on taxation—we provide the first systematic exploration of revenue generation motivations. Based on a review of the diverse practices of how armed groups tax, we highlight that a full account of their motivation needs to go beyond revenue collection, and engage with key themes around legitimacy, population control, institution building, and the performance of public authority. We problematise common approaches towards armed group taxation and statebuilding, and outline key questions for a new research agenda.
About Dr. Vanessa van den Boogaard
Vanessa is a Research Fellow at the International Centre for Tax and Development and the University of Toronto. She received a PhD in Political Science from the University of Toronto in 2020 and is the recipient of the Vincent Lemieux award, recognizing the best PhD thesis in political science in Canada. Her work focuses on the politics of taxation and informal institutions, the political economy of development, and conflict and state building.
A vegan lunch will be provided.
