Taxation Under Pressure: The Systemisation of Rebel Taxation in Afghanistan (2001–2021)

Under which conditions do rebels build intensive taxation systems? Using the Taliban (2001–2021) as a theory-generating case, we conceive of rebel taxation as a form of ‘taxation under pressure’ shaped by civil-war-specific constraints and opportunities. We argue that the systemisation of rebel taxation results from its combined extensification and institutionalisation, each of which being determined by a distinct form of control. Tax extensification depends on who exerts social and territorial control; tax institutionalisation is contingent on who exerts control within the rebel organisation. We show that the building of rebel taxation systems has crucial implications for rebel victory and rebel-to-state transition.