Work

Taxation Under Pressure: The Systemisation of Rebel Taxation in Afghanistan (2001–2021)

Year: 2026

Type: article

Abstract: Under which conditions do rebels build intensive taxation systems? Using the Taliban (2001–2021) as a theory-generating case, we conceive of rebel taxation as a form of ‘taxation under pressure’ shaped by civil-war-specific constraints and opportunities. We argue that the systemisation of rebel taxation results from its combined extensification and institutionalisation, each of which being determined by a distinct form of control. Tax extensification depends on who exerts social and territorial control; tax institutionalisation is contingent on who exerts control within the rebel organisation. We show that the building of rebel taxation systems has crucial implications for rebel victory and rebel-to-state transition.

Source: Civil Wars

DOI: 10.1080/13698249.2026.2720828

Authors: Sarajuddin Isar, Romain Malejacq

Institution: Radboud University Nijmegen

Language: English

Topic: Political Conflict and Governance

Subfield: Sociology and Political Science

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

Funders: Nederlandse Organisatie voor Wetenschappelijk Onderzoek, Folke Bernadotteakademin