Publications
Jihadist taxation and order-making in Mali and Niger
Release Date
2026
Language
- English
Topics
- Agents and Patterns of Security and War
This paper explores the forms of taxation practised by Al Qaeda and the Islamic State branches operating in Mali and Niger. It builds on insights from the rebel governance literature and an original conceptualisation of jihadist taxation and its effects. Unlike classic perspectives in the rebel governance literature, we argue for an ‘all at once’ approach to jihadist governance and warfare, where taxation is the beginning and the end of acts of warfare due to the fundamental political nature of Islamic taxation. Empirically, we stress the adaptiveness of jihadist groups to local circumstances, alternatively for doctrinal or pragmatic reasons.
Cite as
Document-Type
Other
Publisher
The United Nations University World Institute for Development Economics Research (UNU-WIDER)
Place
Helsinki