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    Informal Taxation in Sierra Leone: Magnitudes, Perceptions and Implications

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    Date
    2018-10-24
    Author
    van den Boogaard, Vanessa
    Prichard, Wilson
    Jibao, Samuel
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    Abstract
    In low-income countries, citizens often pay ‘taxes’ that differ substantially from what is required by statute. These non-statutory taxes are central to financing both local public goods and maintaining informal governance institutions. This study captures the incidence of informal taxation and taxpayer perspectives on these payments. We find, first, that informal taxes are a prevalent reality within areas of weak formal statehood in Sierra Leone, with households paying an equal number of informal and formal taxes. Second, we find positive taxpayer perceptions of the fairness of informal taxes relative to formal taxes, despite informal taxes being regressive in their distribution. We explain this by the fact that taxpayers are more likely to trust the actor levying these payments and are more likely to believe that they will be used to deliver benefits to the community.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14294
    Citation
    Van den Boogaard, V.; Prichard, W. and Jibao, S. (2018) ‘Informal Taxation in Sierra Leone: Magnitudes, Perceptions and Implications’, African Affairs ady049
    DOI
    10.1093/afraf/ady049
    Is part of series
    African Affairs
    More details
    https://academic.oup.com/afraf/advance-article-abstract/doi/10.1093/afraf/ady049/5144275?redirectedFrom=fulltext
    Rights holder
    © The Author(s) 2018. Published by Oxford University Press on behalf of Royal African Society. All rights reserved.
    Rights details
    https://www.ids.ac.uk/wp-content/uploads/2018/12/IDSOpenDocsExternalDocuments.pdf
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    • Journal Articles - External [337]
    • International Centre for Tax and Development [361]

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