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Beyond Greed: Why Armed Groups Tax 
2021, ICTD Working Paper 131

Armed groups tax. Journalistic accounts often include a tone of surprise about this fact, while policy reports tend to strike a tone of alarm, highlighting the link between armed group taxation and ongoing conflict. Policymakers often focus on targeting the mechanisms of armed group taxation as part of their conflict strategy, often described as ‘following the money’. We argue that what is instead needed is a deeper understanding of the nuanced realities of armed group taxation, the motivations behind it, and the implications it has for an armed group’s relationship with civilian and diaspora populations, as well as the broader international community. This paper builds on two distinct literatures, on armed groups and on taxation, to provide the first systematic exploration into the motivation of armed group taxation. Based on a review of the diverse practices of how armed groups tax, we highlight that a full account of their motivation needs to go beyond revenue collection, and engage with key themes around legitimacy, population control, institution building, and the performance of public authority. We problematise common approaches towards armed group taxation and state-building, and outline key questions of a new research agenda.

 

Book – Conflict and Transnational Crime: Borders, Bullets & Business in Southeast Asia
2020, Edward Elgar

 

Rebel rule of law: Taliban courts in the west and north-west of Afghanistan
with Ashley Jackson; 2020, ODI Briefing note

Afghanistan’s Taliban have gradually uprooted and replaced customary and state systems of conflict resolution and justice with their own courts in the areas they influence and control. Taliban justice is the only justice system millions of Afghans are now able to access. This briefing note, based on more than 200 interviews with claimants and defendants in civil cases in Taliban courts, traces the evolution of the post-2001 Taliban justice system and explores civilian experiences in the courts. 

 

The Taliban’s War for Legitimacy in Afghanistan
with Ashley Jackson; 2019, Current History (April)

 

Afghanistan’s Taliban – Legitimate Jihadists or Coercive Extremists?
2017, Journal of Intervention and Statebuilding, 11(3), pp.359-381

The military intervention in Afghanistan in 2001 was portrayed as a fight to oust the extremist Taliban. But the Taliban have long been regaining influence, with the military victory of the Afghan government and its foreign allies now seeming less likely than ever. In light of these developments, this article investigates what the affected people – rather than the foreign interveners – think about the Taliban, and whether they perceive them as coercive or legitimate. Building on a conceptual understanding of legitimacy that has been adjusted to the dynamics of conflict-torn spaces, the article suggests that people judge the Taliban on the basis of how their day-to-day behaviour is perceived. While the Taliban are a coercive threat in urban centres and other areas where they launch attacks, they nonetheless manage to construct legitimacy in some of the places which they control or can access easily. A major source of their legitimacy in these areas is the way in which they provide services – such as conflict resolution – which some people consider to be faster and fairer than the state’s practices.