Enforcing Colonial Rule: Blood Tax and Head Tax in French West Africa

We study the enforcement of two pillars of colonial rule in French West Africa—military conscription and head tax collection—using new district-level data from 1919 to 1949. Tax compliance was strikingly high, with about 80 percent of liable taxpayers meeting obligations despite limited administrative capacity. Military recruitment targets were likewise consistently met despite avoidance and poor health. Spikes in head tax rates significantly increased tax-related protests, prompting colonial authorities to moderate rates in times of crisis and adjust burdens to perceived district affluence. Yet local shocks such as droughts or crop price collapses were largely ignored. (Stone Center on Socio-Economic Inequality Working Paper)