Taxation has been widely used as a lens to analyze state formation and capacity. These analyses mainly consider those taxes that end up in the state’s coffers, while turning a blind eye to local taxation practices of both state and non-state tax collectors. Especially with regard t countries where the state’s monopoly of tax collection is a far cry from reality, local state and non-state taxation practices could offer a powerful lens for understanding current and changing power relations that has remained largely unexplored. This research project argues for such an empirical re-orientation and wants to build an analytical framework for doing so.

• Funded by: BOF (Ghent University) (2010-2012)