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Rural Property Tax Revenue in the Face of Economic Concentration and Political Competition: Evidence from Colombia
(CAF, 2016-09-21)
We study the relationship between two sources of political power and property tax revenues in contemporary rural Colombia. First, de jure political power is the extent to which local political elites can capture the public ...
Endogenous Taxation in Ongoing Internal Conflict: The Case of Colombia
(CAF, 2014-02)
Recent empirical evidence at the cross-country and subnational levels suggests that internal conflicts harm state capacity and tax performance. On the face of it this is odd: internal conflict should create strong incentives ...