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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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    Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone (713.1Kb)
    Date
    2016-05-12
    Author
    Jibao, Samuel
    Prichard, Wilson
    Metadata
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    Impact
    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.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13739
    Citation
    Jibao, S. and Prichard, W. (2016) Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone, The Journal of Development Studies;Vol 52
    DOI
    10.1080/00220388.2016.1153073
    Is part of series
    The Journal of Development Studies;Vol 52
    More details
    https://doi.org/10.1080/00220388.2016.1153073
    Rights holder
    © 2016 The Author(s).
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
    Collections
    • Journal Articles - External [390]
    • International Centre for Tax and Development [394]

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