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Abstract
We investigate the implications of internal conflicts for property tax revenues and highlight the moderating role of property rights in Sub-Saharan African countries over the period 1996 to 2019. Estimates based on fixed-effects regressions indicate that internal conflicts reduce property tax revenues, and property rights play a moderating role in the influence of internal conflicts on property tax revenues. Specifically, when property rights are clearly defined, the effect of internal conflicts is quantitatively weaker compared to situations where property rights are ambiguous or poorly enforced. Moreover, in addition to the positive impact of protecting property rights on property tax revenues, the estimates also provide evidence of government effectiveness, further reinforcing the interconnected relationship among internal stability, property rights protection and property tax revenues. Finally, among other factors tested, some, such as the level of development, the share of natural resources and the urban population, are also relevant in determining property tax revenues.