Concealed costs: illicit economies and the erosion of the local tax base in Colombia

Tax revenues are fundamental to state-building and development, particularly in the aftermath of conflict. Through the lens of the recent post-conflict experience of Colombia, this paper explores the challenges of increasing tax revenues amid violence and illicit economic activities. We study four factors that the literature has identified as key determinants of a country's local fiscal capacity: early land conflicts; historical political violence; recent political violence; and the

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