Revenues on the hoof: livestock trade, taxation and state-making in the Somali territories

IF 0.9 3区 社会学 Q2 AREA STUDIES Journal of Eastern African Studies Pub Date : 2020-10-23 DOI:10.1080/17531055.2020.1834306
A. M. Musa, F. Stepputat, T. Hagmann
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引用次数: 2

Abstract

ABSTRACT This article considers the relationship between livestock taxation and local state formation dynamics in the northern Somali territories. While the economic importance of livestock in Somalia is undisputed, its significance as a source of revenue and legitimacy for public administrations and competing state-building projects has been overlooked. Drawing on fieldwork in Somaliland’s main livestock markets and the Berbera corridor, we highlight the interplay between public administrations that seek to maximize livestock revenue and traders who attempt to minimize taxation. State attempts to capture these ‘revenues on the hoof’ by both coercive and consensual means, shifting livestock trading routes and fluctuating animal trading volumes produce different taxation patterns across the Somali territories. As a result, fiscal contracts between livestock traders and public administrations are marked by various degrees of reciprocity and coercion.
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实际收入:索马里领土上的牲畜贸易、税收和国家建设
本文考虑了索马里北部地区牲畜税收与地方国家形成动态之间的关系。虽然牲畜在索马里的经济重要性是无可争议的,但其作为公共行政和竞争性国家建设项目的收入来源和合法性的重要性却被忽视了。通过对索马里兰主要牲畜市场和柏培拉走廊的实地考察,我们强调了寻求牲畜收入最大化的公共行政部门与试图将税收最小化的贸易商之间的相互作用。国家试图通过强制和双方同意的方式获取这些“在逃收入”,牲畜交易路线的改变和动物交易量的波动在索马里领土上造成了不同的税收模式。因此,牲畜贸易商和公共行政部门之间的财政合同带有不同程度的互惠和强制。
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来源期刊
CiteScore
3.30
自引率
7.10%
发文量
12
期刊介绍: Journal of Eastern African Studies is an international publication of the British Institute in Eastern Africa, published four times each year. It aims to promote fresh scholarly enquiry on the region from within the humanities and the social sciences, and to encourage work that communicates across disciplinary boundaries. It seeks to foster inter-disciplinary analysis, strong comparative perspectives, and research employing the most significant theoretical or methodological approaches for the region.
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