Authors: Denis Cogneau and Zhexun Mo
Institution: Stone Center Working Paper Series no. 96
Date: December 2024 (Revised October 2025)
Abstract:
We study the enforcement of two pillars of colonial rule in French West Africa—military conscription and head tax collection—using new district-level data from 1919 to 1949. Tax compliance was strikingly high, with about 80 percent of liable taxpayers meeting obligations despite limited administrative capacity. Military recruitment targets were likewise consistently met despite avoidance and poor health. Spikes in head tax rates significantly increased tax-related protests, prompting colonial authorities to moderate rates in times of crisis and adjust burdens to perceived district affluence. Yet local shocks such as droughts or crop price collapses were largely ignored.
