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dc.contributor.authorJibao, Samuel
dc.contributor.authorPrichard, Wilson
dc.coverage.spatialSierra Leoneen
dc.date.accessioned2016-03-23T11:34:18Z
dc.date.available2016-03-23T11:34:18Z
dc.date.issued2015-09-15
dc.identifier.citationJibao, S. and Prichard, W. (2013) Rebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Sierra Leone. ICTD Working Paper 12. Brighton: IDS.en
dc.identifier.isbn978-1-78118-127-0
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/123456789/10245
dc.descriptiontax reform, property tax, decentralisation, post-conflict, politics of taxationen
dc.description.abstractThis research explores relatively successful reforms of the local property tax system in the four largest city councils in Sierra Leone. Deriving lessons from differing outcomes across the four councils, it highlights three key messages about the determinants of successful reform. First, relatively modest and targeted support from the international community and the central government has been critical. However, the success of such initiatives must be grounded in a focus on longer-term, hands-on, local-level partnerships. Second, success is critically dependent on high-level reform leadership to overcome resistance, particularly from large property owners. In turn, the emergence of such political leadership appears to have been shaped by the relationship between political and economic elites, the relationship between local and central political parties, and the extent of local-level political competition. Finally, alongside the general importance of political leadership, reform strategies that are comparatively contractual can contribute to a virtuous cycle of improved governance, and help to build sustainable political support for continued reform.en
dc.description.sponsorshipDfID, NORAD.en
dc.language.isoenen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Working Paper;12
dc.rightsA catalogue record for this publication is available from the British Library. All rights reserved. Reproduction, copy, transmission, or translation of any part of this publication may be made only under the following conditions: - with the prior permission of the publisher; or - with a licence from the Copyright Licensing Agency Ltd., 90 Tottenham Court Road, London W1P 9HE, UK, or from another national licensing agency; or - under the terms set out below. This publication is copyright, but may be reproduced by any method without fee for teaching or nonprofit purposes, but not for resale. Formal permission is required for all such uses, but normally will be granted immediately. For copying in any other circumstances, or for reuse in other publications, or for translation or adaptation, prior written permission must be obtained from the publisher and a fee may be payable. Available from: Communications Unit, Institute of Development Studies, Brighton BN1 9RE, UK Tel: +44 (0) 1273 915637 Fax: +44 (0) 1273 621202 E-mail: bookshop@ids.ac.uk Web: www.ids.ac.uk/ids/bookshop IDS is a charitable company limited by guarantee and registered in England (No. 877338)en
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen
dc.subjectEconomic Developmenten
dc.titleRebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Sierra Leoneen
dc.typeIDS Working Paperen
dc.rights.holderInstitute of Development Studiesen
dc.identifier.externalurihttp://www.ictd.ac/ju-download/2-working-papers/80-rebuilding-local-government-finance-after-conflict-the-political-economy-of-property-tax-reform-in-sierra-leone


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