Country of focus

Sierra Leone

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Our work in Sierra Leone

Working Paper

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

November 2023
Giovanni Occhiali

Journal Article

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes towards Taxation in Sierra Leone

September 2023
Nicolas Orgeira Pillai, Vanessa van den Boogaard, Wilson Prichard

Research in Brief

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

August 2023
Vanessa van den Boogaard, Wilson Prichard, Nicolas Orgeira Pillai

Research in Brief

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

August 2023
Wilson Prichard

Research in Brief

Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise

August 2023
Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard

Research in Brief

Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

August 2023
Vanessa van den Boogaard, Rachel Beach

Working Paper

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

May 2023
Vanessa van den Boogaard, Wilson Prichard, Nicolas Orgeira Pillai

Working Paper

Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

April 2023
Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard
Tax and Accountability: How to strengthen the links?
9 July 2019

Tax and Accountability: How to strengthen the links?

David Pedley, Rhiannon McCluskey

British civil servants sign up to core values enshrined in the Civil Service Code: integrity, honesty, objectivity and impartiality. Implicit…

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What have we learned about gender and tax in Africa?
14 March 2019

What have we learned about gender and tax in Africa?

Rhiannon McCluskey

About two years ago, the ICTD began a new research program on gender and taxation with the support of the…

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Targets for Equity-Enhancing Tax Advocacy
4 March 2019

Targets for Equity-Enhancing Tax Advocacy

Wilson Prichard

Recent years have seen surging international interest in strengthening tax collection in order to finance national development programs. Yet, despite…

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Give and you shall receive? Taxation and fiscal contracts in Africa
15 July 2016

Give and you shall receive? Taxation and fiscal contracts in Africa

Rhiannon McCluskey

Last week, the Institute of Development Studies hosted its 50th anniversary conference titled “States, Markets and Society“. As part of…

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Taxpayers’ perceptions on local government taxation in Sierra Leone
1 October 2015

Taxpayers’ perceptions on local government taxation in Sierra Leone

The Centre for Economic Research and Capacity Building (CERCB), just concluded a week-long regional dialogue workshops, where findings on recent…

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A sprawling urban area with densely packed buildings and houses extending into green hills under a cloudy sky.
20 October 2026

Can Property Taxes Fund Africa’s Urban Future?

This Urban October, the Local Government Revenue Initiative (LoGRI), an initiative of ICTD, releases a new video which discusses how…

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ICTD early-career researchers submit PhDs, advancing tax research in low-income countries
10 March 2026

ICTD early-career researchers submit PhDs, advancing tax research in low-income countries

Adrienne Lees, Sripriya Iyengar Srivatsa

The International Centre for Tax and Development (ICTD) is proud to announce that two of its early-career researchers, Adrienne Lees…

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Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa
21 July 2025

Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa

Amidst growing fiscal pressures, rising debt service costs, and shrinking aid budgets, strengthening domestic resource mobilisation (DRM) has become an…

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ICTD launches new community of practice on informality and tax
27 May 2025

ICTD launches new community of practice on informality and tax

Vanessa van den Boogaard, Max Gallien

Revenue authorities, researchers and civil society actors now have a space to map new ways for policymakers to engage with…

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Consultancy Opportunity: Technical Coordinator (LoGRI/IGC), Sierra Leone
30 May 2024

Consultancy Opportunity: Technical Coordinator (LoGRI/IGC), Sierra Leone

Evan Trowbridge, Priyanka Shah
LoGRI is seeking a Technical Coordinator to support ongoing property tax reforms in Sierra Leone, engaging with innovative projects in…
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Job Opportunity: Predoctoral Research Consultant
25 March 2024

Job Opportunity: Predoctoral Research Consultant

The ICTD is seeking recent graduates and early career professionals interested in developing their research skills and gaining fieldwork and…
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Completed

The Political Economy of Property Tax Reform in Freetown, Sierra Leone: Lessons from an Innovative Reform Programme

Start date: 12/10/2022

Completed

Can Traditional Political Institutions Help the State Raise Taxes? Experimental Evidence from Sierra Leone

Start date: 01/09/2022

Completed

Can rural property taxation generate revenue? Measuring costs and potential revenue in Sierra Leone

Start date: 22/02/2021

Current

Revenue shortfalls from domestic and trade taxes in the wake of COVID: evidence from Eswatini, Rwanda, Uganda, Sierra Leone and South Africa

Start date: 04/05/2020

Current

Tobacco tax reform in West Africa

Start date: 22/10/2018

Current

Compliance, Accountability and the Social Contract: Studying the Impacts of Property Tax Reform in Freetown, Sierra Leone

Start date: 25/11/2019

Completed

Rethinking Tax Morale

Start date: 05/07/2019

Completed

Learning from Successful Reform in Sierra Leone

Start date: 01/06/2019
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