Country of focus

Sierra Leone

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Our work in Sierra Leone

Working Paper

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

March 2023
Jalia Kangave, Giovanni Occhiali, Ishmail Kamara

Journal Article

Tax and governance in rural areas: The implications of inefficient tax collection

February 2023
Vanessa van den Boogaard, Rachel Beach

Working Paper

ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone

October 2022
Giovanni Occhiali, Doris Akol, Philip M. Kargbo

Working Paper

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

September 2022
Wilson Prichard

Journal Article

No smoking gun: tobacco taxation and smuggling in Sierra Leone

June 2022
Giovanni Occhiali, Max Gallien

Working Paper

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

February 2022
Vanessa van den Boogaard, Rachel Beach

Journal Article

Enabling Tax Bargaining: Supporting More Meaningful Tax Transparency and Taxpayer Engagement in Ghana and Sierra Leone

January 2022
Vanessa van den Boogaard, Wilson Prichard, Rachel Beach, Fariya Mohiuddin

Research in Brief

Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone

November 2020
Vanessa van den Boogaard, Wilson Prichard, Rachel Beach, Fariya Mohiuddin
Strengthening subnational taxation within the Financing for Development agenda
28 January 2025

Strengthening subnational taxation within the Financing for Development agenda

Wilson Prichard
Wilson Prichard argues that property taxes, as the backbone of local government finances, should be explicitly included in the Financing…
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Does Information about Public Services Boost Tax Compliance? I conducted an experiment in Freetown to find out
1 November 2024

Does Information about Public Services Boost Tax Compliance? I conducted an experiment in Freetown to find out

Laura Montenbruck

This research was conducted alongside the ICTD/LoGRI-led initiative to implement comprehensive property tax reforms in Freetown, Sierra Leone. This reform…

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In search of equality: Can taxes be good advocates?
27 March 2024

In search of equality: Can taxes be good advocates?

Sripriya Iyengar Srivatsa

Over the last two years, I have been travelling to Ethiopia, Rwanda and Sierra Leone to collect qualitative evidence for…

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Helping Politicians to Break Bad Tax Habits
11 July 2023

Helping Politicians to Break Bad Tax Habits

Mick Moore

Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring that their friends and…

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Is the Inclusive Framework tax deal in the interests of lower-income countries?
28 February 2022

Is the Inclusive Framework tax deal in the interests of lower-income countries?

Didier Jacobs

Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a high-level agreement on the…

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Pandora's box is open: What should lower-income countries do to tax the wealthy now?
28 October 2021

Pandora’s box is open: What should lower-income countries do to tax the wealthy now?

Rhiannon McCluskey, Giulia Mascagni

The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich and powerful hide their…

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New World Bank framework for tax reform developed in partnership with the ICTD
28 February 2022

New World Bank framework for tax reform developed in partnership with the ICTD

In many developing countries, tax revenues remain far below levels needed to provide citizens with basic services or fund extra…

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Dr Vanessa van den Boogaard authors best political science PhD in Canada
15 June 2021

Dr Vanessa van den Boogaard authors best political science PhD in Canada 

Photo: Dr van den Boogaard conducting fieldwork with research assistants in Sierra Leone. ICTD Research Fellow Dr Vanessa van den…

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Our new resource page on tobacco taxation
3 June 2020

Our new resource page on tobacco taxation

May 31st was World No Tobacco Day. Every year, tobacco use causes more than 8 million deaths globally, and 80%…

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ICTD's Vanessa van den Boogaard presents at CSW
20 March 2019

ICTD’s Vanessa van den Boogaard presents at CSW

ICTD Research Fellow Vanessa van den Boogaard participated in the Commission on the Status of Women’s sixty-third session at the…

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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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