Head and Blood (Taxes) Political economy of taxation & conscription in AOF
Denis Cogneau (PSE-IRD-EHESS) Motivation / Questions
Preemptive colonization in Africa end-19th century (Cooper) Little ‘development’, or capitalist exploitation Minimal administration + economic extraction Some kind of indirect rule everywhere (collaboration of ‘chiefs ’) Self-support doctrine until 1945 internal taxation was crucial
French colonies specifics: head tax + ‘blood’ tax + ‘sweat’ tax
1) How coherent were these forms of taxation? 2) What responses from the colonized? Exit, voice, compliance? Road Map
1. Conscription in AOF
2. Head and blood tax compared
Afristory project data (AOF)
Circle-level data on formal conscription 1912-1938 and 1945-1947 (Echenberg 1991; WW1: Michel 1973) Sample of individual files of ‘Tirailleurs Sénégalais’ n= 90211 – 10% sample rate on average (Cogneau, Moradi & Rouanet 2015) Circle-level data on taxation and investment Circle-level data from political reports of colonial administrators: conflict incidence (Huillery 2009)
Data (2)
Colony Period N Quatre Communes 1895- 1960 5,261 Senegal-Mauritanie 1923- 1960 9,743 Haut-Senegal-Niger (mostly Mali) 1895- 1922 4,935 Soudan Français (Mali) 1912- 1960 16,119 Haute Volta (Burkina Faso) 1923- 1960 8,282 Cote d'Ivoire 1923- 1960 10,818 Guinee 1904- 1960 15,010 Niger 1900- 1960 4,268
Individual soldier files keep at CAPM (Pau) – Unequal prob. sample with 10% rate on average – 1926, 1938, 1940 and 1955 oversampled, as well as earliest years. N = 90,211. Until WW1
1857-1905: Mercenary forces for conquest (freed slaves) 1905-1914 : Occupation force : « Choice by chiefs » - 1912: partial conscription (Morocco war) – Mangin’s « Force Noire »
1914-1918: 160,000 recruits, 40% in 1918 (levée Diagne)
WW1 Recruitment already spread all over AOF: already much correlated with population « Martial races » theory : Fouta Djalon, Guinée Forestière, Sud Benin, Sud Mali Resistance to recruitment (and to tax): Burkina Faso, Benin, Guinée, Senegal (Casamance) Unexpected success of levée Diagne in 1918 Encouraged implementing conscription, against Mangin who wanted a professional army (Echenberg 1991 / Michel 2003)
Formal conscription (1925-38)
1) Total number fixed in Paris (Min. of Defense) 2) Distributed by Gal Governor among colonies 3) Distributed by Col Governor among circles Rather stable allocation rule little variation over time
4) Lists of eligibles by circle admin. (enumeration) 5) Fitness exams by draft commissions (fitness) 6) Volunteers declare 7) Lottery number for 1st portion & 2nd portion
2nd portion reservists were used as forced labor (e.g. railway construction) from 1920 to 1946 (Fall 1993)
Enumeration
2
2.5
2 1.5 Cote d'Ivoire Guinea Benin
1.5 Mali
1 Burkina Faso 1
Senegal
Percentage Percentage enumerated Percentage enumerated
.5
.5
0 0
1920 1930 1940 1950 1910 1920 1930 1940 1950 Year Year
Eligible pop.: 20 year-old, and until 28 y.o. Here 1% of population estimate (Frankema & Jerven 2013) Cote d’Ivoire 1920-1924
11 Echenberg (1991)
Absenteeism
50
50
40
40
30 30
Guinea 20
Burkina Faso 20 Senegal
Benin 10
Cote d'Ivoire Percentageabsent (among enumerated)
Percentageabsent (among enumerated) Mali
10 0
1925 1930 1935 1940 1945 1925 1930 1935 1940 1945 Year Year
Figures very close to Echenberg’s at aggregate-level. Reveal large cross-sectional and intertemporal variations.
Fitness
40
80
60 30
Senegal
Cote d'Ivoire
40 20 Burkina Faso Guinea
Benin
20
Percentagefit (among present) Percentagefit (among present)
Mali
10 0
1925 1930 1935 1940 1945 1925 1930 1935 1940 1945 Year Year
Draft commissions gradually turned more demanding (except for WW2), in terms of health, height, physical constitution, as soon as they could afford
Volunteers
80 100
80 Guinea
60 60
Benin Mali 40
Burkina Faso 40
Cote d'Ivoire
20 Senegal
20
Percentage volunteers (among Percentage recruits) (among volunteers Percentage recruits) (among volunteers
0 0
1920 1930 1940 1950 1920 1925 1930 1935 1940 1945 Year Year
The doctrine of conscription meant that volunteering had to be limited. Apparently, this took time to be enforced in Guinea
Recruits in population
80
100
80
60 60
40 Cote d'Ivoire 40
Mali Guinea
20 Burkina Faso
20
Percentage (in theoretical population)theoretical Percentage (in population)theoretical Percentage (in
Senegal
Benin
0 0
1910 1920 1930 1940 1950 1960 1910 1920 1930 1940 1950 1960 Year Year
Eligible pop.: 20 year-old, and until 28 y.o. Here 1% of population estimates (Frankema & Jerven 2013) Targets
Targets were fixed according to population
Lottery rates and even fitness decisions were adjusted to compensate absenteism
Targets were always met, despite draft evasion (≠ from head tax) WW2
1939-40 : 70,000 / yr 1941-42 (Vichy) : 38,000 / year 1942-1944 : 20,000 / year
Hence around 276,000 in total
Professionalisation after WW2
.6 .3
Burkina Faso
Cote d'Ivoire
.4 .2
Senegal
Mali
Benin
.2 .1
Guinea
Percentage of non-farmers (all recruits) (all non-farmers of Percentage recruits) (all non-farmers of Percentage
0 0
1910 1920 1930 1940 1950 1960 1910 1920 1930 1940 1950 1960 Annee Annee
After 1945, army gets more professional Senegal excepting Quatre Communes
19 Blood tax (as a non-metaphorical tax) Arbitrary assumption: 3 years of labor paid at 1937 minimum indigenous daily wage; for those who actually served in the military In peace time, lower than head tax…
Blood tax 1914-1918 1919-38 1939-44 1945-59 Benin 4,15 2,15 9,90 1,08 Burkina Faso 5,88 3,35 5,33 1,05 Cote d'Ivoire 7,48 3,05 6,33 1,25 Guinée 9,68 3,45 12,05 1,48 Mali 10,35 3,20 11,45 0,90 Sénégal 6,83 2,63 10,60 1,80 Total 7,50 3,03 9,18 1,25
Francs constants 1937
Head Tax 38% of fiscal revenue in 1913, 22% in 1937, 14% in 1955 Nominal tax rates more or less fit with effective rates at aggregate level (not too much evasion) Although tax rates increased over time Tax rates higher in coastal areas, with European presence, etc.
Head tax rates 1914-1918 1919-38 1939-44 1945-59 Benin 11,80 16,98 27,00 25,00 Burkina Faso 2,50 6,88 9,15 17,28 Cote d'Ivoire 0,00 18,00 26,25 39,53 Guinée 16,10 16,03 22,00 45,88 Mali 14,80 14,33 15,10 32,63 Sénégal 21,30 18,98 31,30 32,25 Total 14,68 12,30 16,95 29,60 Francs constants 1937
Conflict intensity (in ‘political reports’) Problems tax 1914-1918 1919-38 1939-44 1945-59 Benin 1,03 0,30 0,13 0,49 Burkina Faso 0,00 0,10 0,00 0,00 Cote d'Ivoire 0,04 0,04 0,15 0,00 Guinée 0,07 0,35 0,11 0,00 Mali 0,36 0,25 0,14 0,13 Sénégal 1,40 0,61 0,00 0,00 Total 0,30 0,20 0,08 0,04
Problems military 1914-1918 1919-38 1939-44 1945-59 Benin 0,83 0,04 0,00 0,00 Burkina Faso 0,70 0,02 0,00 0,00 Cote d'Ivoire 0,36 0,00 0,00 0,06 Guinée 1,05 0,13 0,08 0,00 Mali 0,15 0,04 0,23 0,00 Sénégal 0,82 0,27 0,17 0,00 Total 0,61 0,05 0,08 0,01 Colonizer’s standpoint
Either in cross-section (circles), or across time: 1) No correlation between head tax and blood tax in levels or changes: Little ‘political economy’ to be found here…
2) No correlation either between reported conflicts and head or blood tax Usual problem of biased police reports
Colonized standpoint: Absenteism and volunteering
For 1920-1950, at circle level and with 5-years periods: Robust negative correlation between: 1) Changes in head tax rates and changes in absenteism rates 2) Changes in head tax rates and changes in share of volunteers Preliminary interpretations: 1) Exemption from capitation? Tightening of admin.? 2) Economic shocks ?
Absenteism and head tax
.4 Forecariah
Kayes GaoBoke GaouaGaoual Podor KouroussaFada NgourmaGao
.2 Bougouni NioroLougaMacenta SassandraBeylaOuagadougou MatamBoffa Athieme TombouctouLabeKankan OuagadougouLabeFada NgourmaKindiaDabolaKita Kita GoundamBoboNiafunkePortoKissidougou DioulassoNovoBougouniBokeNzi ComoeMamouSine Saloum Conakry Porto NovoAbomeyMan NiafunkeKissidougouNzerekore OuagadougouBaol SikassoTagouanasSegouBoffaKoutiala GoundamBeylaKitaBamako Thies BaouleLahou Bamako NioroKankanPitaDoriSiguiriGaoualGoundamBeylaSikassoNiafunke Agneby Lagunes GaoDori KongSavalouKoutialaMacentaDabolaSiguiriCasamanceBassamPita 0 Cotonou NiafunkeSeguelaMoptiBokeKayes Lahou Sikasso Dori MoptiMoyenBougouniBoboDabola TombouctouNiger DioulassoBougouniKouroussaDaloaKoutialaNioroMamouKoutialaMoptiConakryDedougou KongTagouanasDedougou SegouBeylaSegouGao SegouBoffa BaouleDedougou Lagunes Bamako BamakoDagana ConakryBassam Seguela Kayes TombouctouMopti Dagana Baol Casamance AgnebyNzi ComoeBeylaTombouctouDedougouKankan Kankan ForecariahPitaSiguiri BoffaGoundamNatitingouNzerekoreCotonou Louga Kita ParakouForecariahSikassoBondoukou Thies BondoukouOuagadougouMan KayesSassandraOuagadougouKindia GaouaConakry Siguiri Nzerekore Daloa Gaoual Mamou Var. in absence rates in Var. absence Nioro Conakry Gaoual
-.2 Gaoua Fada Ngourma Matam Kouroussa Sine Saloum Podor Boke Labe
-.4 Forecariah
-3 -2 -1 0 1 2 Var. in head tax rate
Five-years periods; Period fixed effects discarded
Volunteering and head tax
Moyen Niger .4 MamouKita SikassoGaoua Dabola NatitingouKankan Boffa Fada NgourmaTombouctouParakou .2 Boffa FadaConakry NgourmaSegouForecariah AthiemeAbomey KayesDori BondoukouNzi ComoeLabe BoboBougouniNzerekore KayesDioulassoBaouleLouga Porto Novo BamakoBougouniGoundamNiafunkeDori BokeSikasso Thies KoutialaSavalouMopti BamakoPodorMatam Baol Conakry GoundamOuagadougouKouroussaGaoGaoualNioroBamakoDedougouSiguiri KongNiafunkeNioroGaoualKitaKoutiala Mopti OuagadougouDagana Sine Saloum DedougouTagouanasSeguelaBoffa BeylaBeylaKoutialaKankanDaganaSassandra KayesMopti DabolaGaoGaoualCotonouKissidougou PitaBokeMamouKindia ConakryCasamanceLabeForecariahSine Saloum 0 Cotonou KouroussaBeylaKongGaouaKankanDaloaBougouni PitaMacentaBaol Lagunes TagouanasGaoGao GoundamPortoSiguiri NovoNzerekoreCasamanceLougaAgnebyThiesDedougouBassam Kita Bougouni Pita SikassoLahouSiguiri Seguela Bamako TombouctouNioro NiafunkeNzerekoreNioro Dori OuagadougouSiguiriDabolaLabe NziPodor Comoe LahouOuagadougouFadaBobo TombouctouNgourma DioulassoMacentaSegouKoutiala Ouagadougou Daloa BokeSegouKayes Goundam Segou TombouctouKissidougouBeylaBondoukouMopti Baoule KouroussaConakrySikasso Niafunke Gaoua -.2 DedougouBoke Boffa Lagunes Sassandra MamouForecariah Agneby KindiaKankan Man Conakry Man Kita Var. in volunteers' in Var.share volunteers' Gaoual Matam
Beyla Forecariah -.4
Bassam -.6 -3 -2 -1 0 1 2 Var. in head tax rate
Five-years periods; Period fixed effects discarded
Conclusion (1)
Conscription = a cheap ‘in-kind’ taxation of labor For police, defence and wars: colonial (Rif marocain, Indochine) or not (WW1, WW2) For public works or even settlement of private capital (brigades de travail) Especially in poor areas where capitation was limited However it came in addition to capitation, not in substitution
More tentative conclusion (2)
From the colonized standpoint: - Some substitution, as conscription allowed to avoid capitation? - Could provide some insurance in bad times (through volunteering in particular)? Next steps
Introduce forced labor into the picture: - brigades de travail (2nd portion) - ‘prestations’ Introduce chiefs: - Shift from ‘choice by chief’ to conscription - Chiefs remuneration - Chiefs’ sons into conscription (hostages?)