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.

摘要

本文考虑了索马里北部地区牲畜税收与当地国家形成动态之间的关系。尽管畜牧业在索马里的经济重要性毋庸置疑，但它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略了。借助索马里兰主要畜牧市场和Berbera走廊的实地调查，我们强调了寻求最大程度提高畜牧业收入的公共管理部门与试图最小化税收的贸易商之间的相互作用。国家试图通过强制性和协商性手段来捕获这些“蹄上的收入”，改变牲畜贸易路线和动荡的动物贸易量，在索马里全境产生了不同的税收模式。结果是，