Samuel Jibao
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View article: The Political Economy of Property Tax in Africa: Explaining Reform Outcomes in Sierra Leone
The Political Economy of Property Tax in Africa: Explaining Reform Outcomes in Sierra Leone Open
Effective local government taxation is critical to achieving the governance beneï¬ ts widely attributed to decentralization, but in practice successful tax reform has been rare because of entrenched political resistance. This article offer…
View article: Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone
Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone Open
This research interrogates the factors underpinning the relative success of a property tax reform programme in Sierra Leone. Recognising the importance of politics in shaping reform outcomes, it highlights reform strategies that have contr…
View article: Informal taxation in Sierra Leone: Magnitudes, perceptions and implications
Informal taxation in Sierra Leone: Magnitudes, perceptions and implications Open
In low-income countries, citizens often pay ‘taxes’ that differ substantially from what is required by statute. These non-statutory taxes are central to financing both local public goods and maintaining informal governance institutions. Th…
View article: Norms, Networks, Power and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone
Norms, Networks, Power and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone Open
This ICTD Research in Brief is a two-page summary of ICTD Working Paper 74 by Vanessa van den Boogaard, Wilson Prichard and Samuel Jibao. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is …
View article: Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions
Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions Open
This ICTD Research in Brief is a two-page summary of ICTD Working Paper 66 Samuel Jibao, Wilson Prichard
\nand Vanessa van den Boogaard. This series is aimed at policymakers, tax administrators, fellow researchers and anyone else who is bi…
View article: Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone
Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone Open
This research interrogates the factors underpinning the relative success of a property tax reform programme in Sierra Leone. Recognising the importance of politics in shaping reform outcomes, it highlights reform strategies that have contr…