This paper contributes to the literature on tax performance in sub-Saharan African countries. A standard model of the determinants of tax revenue is augmented to include measures of indigenous pre-independence institutional structure constructed from anthropological data on the characteristics...

This paper contributes to the debate on domestic revenue mobilization and statebuilding in the Global South by asking whether there are fiscal states in sub-Saharan Africa. To answer this question, we review the diverse understandings of the fiscal state across relevant literatures and explore...

The arguments that property rights and taxation positively affect development are well established in separate literatures, but the link between property rights and taxation is understudied. To address this gap, we theorize that formalization of individual property rights facilitates economic...