Advanced search
1 file | 181.56 KB Add to list

Taxation, stateness and armed groups : public authority and resource extraction in eastern Congo

(2016) DEVELOPMENT AND CHANGE. 47(6). p.1434-1456
Author
Organization
Abstract
This contribution analyses the role of taxation in the constitution of authority in the conflict-ridden eastern Democratic Republic of the Congo, where a multitude of authorities alternately compete and collude over the right to extract resources. Taxation ranges from simple plunder, to protection rackets, to the material reciprocation of the recognition of rights. Focusing on the taxation practices of armed groups, the article argues that taxation is at the core of armed groups’ production of public authority and citizenship, and that their modes of taxation are based on long-standing registers of authority and practices of rule that originate in the colonial era. In particular, the article shows that by appealing to both local customary and national forms of political community and citizenship, armed groups are able to assume public authority to tax civilians. However, their public authority may be undermined by their tendency to reproduce a historical pattern in which authorities forcefully impose a heavy tax burden, while providing limited public goods and services in return.
Keywords
VIGILANTISM, PROTECTION, POLITICS, VIOLENCE, NIGERIA, KIVU, WAR

Downloads

  • Hoffmann et al-2016-Development and Change.pdf
    • full text
    • |
    • open access
    • |
    • PDF
    • |
    • 181.56 KB

Citation

Please use this url to cite or link to this publication:

MLA
Hoffmann, Kasper, Koen Vlassenroot, and Gauthier Marchais. “Taxation, Stateness and Armed Groups : Public Authority and Resource Extraction in Eastern Congo.” DEVELOPMENT AND CHANGE 47.6 (2016): 1434–1456. Print.
APA
Hoffmann, Kasper, Vlassenroot, K., & Marchais, G. (2016). Taxation, stateness and armed groups : public authority and resource extraction in eastern Congo. DEVELOPMENT AND CHANGE, 47(6), 1434–1456.
Chicago author-date
Hoffmann, Kasper, Koen Vlassenroot, and Gauthier Marchais. 2016. “Taxation, Stateness and Armed Groups : Public Authority and Resource Extraction in Eastern Congo.” Development and Change 47 (6): 1434–1456.
Chicago author-date (all authors)
Hoffmann, Kasper, Koen Vlassenroot, and Gauthier Marchais. 2016. “Taxation, Stateness and Armed Groups : Public Authority and Resource Extraction in Eastern Congo.” Development and Change 47 (6): 1434–1456.
Vancouver
1.
Hoffmann K, Vlassenroot K, Marchais G. Taxation, stateness and armed groups : public authority and resource extraction in eastern Congo. DEVELOPMENT AND CHANGE. 2016;47(6):1434–56.
IEEE
[1]
K. Hoffmann, K. Vlassenroot, and G. Marchais, “Taxation, stateness and armed groups : public authority and resource extraction in eastern Congo,” DEVELOPMENT AND CHANGE, vol. 47, no. 6, pp. 1434–1456, 2016.
@article{8149699,
  abstract     = {This contribution analyses the role of taxation in the constitution of authority in the conflict-ridden eastern Democratic Republic of the Congo, where a multitude of authorities alternately compete and collude over the right to extract resources. Taxation ranges from simple plunder, to protection rackets, to the material reciprocation of the recognition of rights. Focusing
on the taxation practices of armed groups, the article argues that taxation is at the core of armed groups’ production of public authority and citizenship, and that their modes of taxation are based on long-standing registers of authority and practices of rule that originate in the colonial era. In particular, the article shows that by appealing to both local customary and national forms of political community and citizenship, armed groups are able to assume public authority to tax civilians. However, their public authority may be undermined by their tendency to reproduce a historical pattern in which authorities forcefully impose a heavy tax burden, while providing limited public goods and services in return.},
  author       = {Hoffmann, Kasper and Vlassenroot, Koen and Marchais, Gauthier},
  issn         = {1467-7660},
  journal      = {DEVELOPMENT AND CHANGE},
  keywords     = {VIGILANTISM,PROTECTION,POLITICS,VIOLENCE,NIGERIA,KIVU,WAR},
  language     = {eng},
  number       = {6},
  pages        = {1434--1456},
  title        = {Taxation, stateness and armed groups : public authority and resource extraction in eastern Congo},
  url          = {http://dx.doi.org/10.1111/dech.12275},
  volume       = {47},
  year         = {2016},
}

Altmetric
View in Altmetric
Web of Science
Times cited: