Mapping Property Tax Compliance in Freetown, Sierra Leone

While it is widely accepted that tax compliance will depend on levels of voluntary compliance, levels of enforcement and political variables and connections, little research is able to map those dynamics in detail. We draw on access to complete compliance information for a reform in Freetown, Sierra Leone, merged with a variety of political and socio-economic variables, in order to map the spatial, temporal and socio-economic-political patterns of compliance in the city.