Go to AfricaBib home

Go to AfricaBib home AfricaBib Go to database home

bibliographic database

Line
Previous page New search

The free AfricaBib App for Android is available here

Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:The political economy of property tax in Africa: explaining reform outcomes in Sierra Leone
Authors:Jibao, Samuel S.ISNI
Prichard, Wilson
Year:2015
Periodical:African affairs: the journal of the Royal African Society (ISSN 1468-2621)
Volume:114
Issue:456
Pages:404-431
Language:English
Geographic term:Sierra Leone
Subjects:real property tax
reform
local government
democracy
Link:http://afraf.oxfordjournals.org/content/114/456/404.abstract
Abstract:Effective local government taxation is critical to achieving the governance benefits widely attributed to decentralization, but in practice successful tax reform has been rare because of entrenched political resistance. This article offers new insights into the political dynamics of property tax reform through a case study of Sierra Leone, focusing on variation in experiences and outcomes across the country's four largest city councils. Based on this evidence, the article argues that elite resistance has posed a particularly acute barrier to local government tax reform, but that ethnic diversity has sometimes served to strengthen reform by fragmenting elite resistance. Furthermore, opposition councils have had stronger incentives to strengthen tax collection than councils dominated by the ruling party, in order to increase their fiscal autonomy. More generally, heightened electoral competition can lead to sustained revenue gains by encouraging city councils to adopt a more contractual approach to tax reform that stresses transparency, engagement, and equity. Notes, ref., sum. [Journal abstract]
Views

Cover