Can rural property taxation generate revenue? Measuring costs and potential revenue in Sierra Leone
This project seeks to measure village-level costs and potential revenue associated with property taxation in rural Sierra Leone (Kono District). The only variable cost associated with rural tax collection in this context is tax collector transportation costs.
While travel costs can easily be obtained for any village, the most cost-effective way to measure potential revenue is for the tax collector to collect this data curing tax collection. To incentivize tax collectors to visit a set of randomly sampled villages, the Contractor will use on an existing Tax Collector Travel Subsidy program, which in 2019 achieved an 80% tax collector “visit” rate.