Financing the African Colonial State: The Revenue Imperative and Forced Labor
研究了法属非洲的徭役制度，发现强制劳动这种隐形税收在早期殖民预算中占比最大，呼吁历史税收研究应纳入这一重要收入来源。
Although recent studies on African colonial tax systems have deepened our understanding of early fiscal capacity building efforts in the region, they have largely ignored the contributions from a widely used but invisible source of state revenue: that of labor contributions. Exploiting data on corvée systems in French Africa, this is the first article to make these in-kind taxes “visible” by estimating a lower bound of how much they augmented governments' revenue base. Revealing that labor taxes constituted in most places the largest component of early colonial budgets, I argue that studies on historical taxation need to make a greater effort to integrate this significant source of government revenue into their analysis.