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Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone

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  • Samuel Jibao
  • Wilson Prichard

Abstract

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 contributed to overcoming both technical and political barriers to reform. It highlights three interconnected arguments. First, there is a need for long-term, hands-on, local partnerships that support local capacity, help to confront political resistance and build a constituency for reform. Second, there should be expanded focus on politically contentious efforts to strengthen transparency, public outreach, and enforcement among elites, as they are critical to programme success and sustainability. Third, a focus on the same politically contentious elements of reform can help external actors better assess the extent of local political commitment to reform early-on, and thus target reform funding and efforts more effectively.

Suggested Citation

  • Samuel Jibao & Wilson Prichard, 2016. "Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1759-1775, December.
    • Handle: RePEc:taf:jdevst:v:52:y:2016:i:12:p:1759-1775
    DOI: 10.1080/00220388.2016.1153073
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    References listed on IDEAS

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    1. Dillinger, William, 1991. "Urban property tax reform : guidelines and recommendations," Policy Research Working Paper Series 710, The World Bank.
    2. Shah, Anwar, 1998. "Balance, accountability, and responsiveness : lessons about decentralization," Policy Research Working Paper Series 2021, The World Bank.
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    Cited by:

    1. Andriy Polchanov, 2018. "Peculiarities of the Development of Ukraine's Financial Potential in the Period of Military Conflict," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 96-101, June.
    2. Weigel, Jonathan, 2020. "The participation dividend of taxation: how citizens in Congo engage more with the state when it tries to tax them," LSE Research Online Documents on Economics 104561, London School of Economics and Political Science, LSE Library.
    3. Mujtaba Piracha & Mick Moore, 2016. "Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1776-1790, December.
    4. Vanessa van den Boogaard & Rachel Beach, 2023. "Tax and governance in rural areas: The implications of inefficient tax collection," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1892-1912, October.
    5. Awasthi, Rajul & Nagarajan, Mohan & Deininger, Klaus W., 2021. "Property taxation in India: Issues impacting revenue performance and suggestions for reform," Land Use Policy, Elsevier, vol. 110(C).
    6. Joshi, Anuradha & Prichard, Wilson & Heady, Christopher, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Working Papers 13663, Institute of Development Studies, International Centre for Tax and Development.
    7. Nnamani, Obinna Collins & Ifeanacho, Kenechi Peter & Onyekwelu, Ezinne Ifeoma & Ogbuefi, Paul Chibueze, 2023. "Barriers to effective property tax reform in Nigeria: Implementation of the land use charge in Enugu state," Land Use Policy, Elsevier, vol. 126(C).
    8. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
    9. Piracha, Mujtaba & Moore, Mick, 2016. "Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan," Working Papers 14000, Institute of Development Studies, International Centre for Tax and Development.

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