Based on a review of armed group taxation practices, this journal article argues that armed group motives go beyond revenue. It explores explanations related to ideology, legitimacy, institution building, control of populations, and the performance of public authority.

Surveying the existing literature, this ICTD Working Paper argues that a deeper understanding 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.