2026-10-22UTC01:59:30Z /oai

opus4.bicc:15181 2026-02-01 doc-type:Other

2 BL.ADS https://doi.org/10.35188/UNU-WIDER/2026/689-6 Yvan Guichaoua Ferdaous Bouhlel The United Nations University World Institute for Development Economics Research (UNU-WIDER) 2026 Other /SystemData/Languages/English 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.