This paper presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place over the past three decades. The paper gives especial emphasis to the role of natural endowments, political economy, social structure and history,...

The origins of fiscal capacity have traditionally been linked to warfare and democratization. However, non-democratic states also invest in fiscal capacity, even in times of peace. In fact, the majority of income taxes-a cornerstone of government finance-were introduced by non-democratic states...

Can democracy be taught? Are individuals more likely to embrace democratic values, to learn basic knowledge about political processes, and to engage the political process more effectively as a result of their exposure to donor-sponsored civic education programmes in emerging democracies? After...

Particular sets of institutions, once they become established in a society, have a strong tendency to persist. In this paper I argue that understanding how elites form and reproduce is key to understanding the persistence of institutions over time. I illustrate this idea with a simple political...

Conflict depletes all forms of human and social capital, as well as supporting institutions. The scale of the human damage can overwhelm public action, as there are many competing priorities and resources are often insufficient. What then should be the priorities for 'post-conflict' policy?...

This paper provides causal evidence on early-life exposure to war on mental health status in adulthood. Using an instrumental variable strategy, the evidence indicates that early-life exposure to bombing during the American war in Vietnam has long-term effects. A one percent increase in bombing...

This paper investigates how armed groups affect the organization of local communities during armed conflict in Colombia. We estimate the effect of communities' exposure to armed groups with an econometric specification that takes into account individual and municipality-year fixed effects and an...