Taxation is often described as the material expression of the social contract. However, this conceptualization largely reflects the Anglo-European experience and provides limited explanatory power for analysing taxation in African states, which did not experience the type of state-society...

This paper develops a novel measure of state fragility: the probability of state failure. We define state failure as the inability to perform core functions and operationalize it through observable breakdowns- conflict, territorial control, institutional deficiency, and public service...