local gov tax

While policymakers and academics have increasingly given attention to national-level taxation in developing countries, local government taxation has remained relatively neglected. This is problematic as local taxes have broad and direct impacts on citizens in low-income countries and are likely to have important implications for small business growth, social equity, governance, and accountability.

Our research aims to build a more extensive body of empirical research on the political dimensions of local government taxation, with a long-term objective of drawing comparative lessons across countries.


Image: We pay our 5000 Leone Local Tax, Freetown Sierra Leone by Matt Stephenson