Showing 1-12 of 15 publications

Gender and Tax Policies in the Global South

Anuradha Joshi, Jalia Kangave & Vanessa van den Boogaard

There is a limited, but growing body of literature on the gender effects of taxation. Most of the studies are from the global north and relate to details of direct personal income tax policies and indirect taxes with a small but growing body of work focused in the Global South, primarily exploring indirect, small, and…

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October 2018

Informal Taxation in Sierra Leone: Magnitudes, Perceptions and Implications

Vanessa van den Boogaard, Wilson Prichard & Samuel Jibao

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…

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August 2018

Norms, Networks, Power and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone

Vanessa van den Boogaard, Wilson Prichard & Samuel Jibao

Recent research has cast light on the variety of informal payments and practices that govern the day-to-day interactions between traders and customs agents at border posts in low-income countries. Building on this literature, this paper draws on survey and qualitative evidence in an effort to explore which groups are most advantaged and disadvantaged by the…

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Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Crossborder Trade in Sierra Leone

Vanessa van de Boogaard, Wilson Prichard & Samuel Jibao

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 74 by Vanessa van den Boogaard, Wilson Prichard and Samuel Jibao. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Governance practices in peripheral regions of low-income countries…

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March 2018

Tax revenue mobilization in conflict-affected developing countries

Vanessa van den Boogaard, Wilson Prichard, Nikola Milicic & Matthew Benson

How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states since 1980. This medium-N trend analysis is complemented by prototypical case study analysis, which provides greater insight into the relationship…

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March 2018

Special Issue: Fiscal Policy, State Building and Economic Development

Edited by: Tony Addison, Miguel Niño-Zarazúa, Jukka Pirttilä

The latest issue of the Journal of International Development is a special issue on Fiscal Policy, State Building and Economic Development, which features work by ICTD researchers and partners. All the articles are open access. Introduction Fiscal Policy, State Building and Economic Development  Tony Addison, Miguel Niño-Zarazúa & Jukka Pirttilä This article presents a synopsis of…

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February 2018

Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone

Vanessa van den Boogaard, Wilson Prichard & Samuel Jibao

Recent research has cast light on the variety of informal payments and practices that govern the day-to-day interactions between traders and customs agents at border posts in low-income countries. Building on this literature, this paper draws on survey and qualitative evidence in an effort to explore which groups are most advantaged and disadvantaged by the…

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October 2017

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

Samuel Jibao, Wilson Prichard & Vanessa van den Boogaard

In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies. These ‘informal taxes’, paid to a variety of state and non-state actors, are frequently overlooked in analyses of local systems of taxation. This is problematic, as it leads to misunderstandings of individual…

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March 2017

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

Samuel Jibao, Wilson Prichard & Vanessa van den Boogaard

In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies. These ‘informal taxes’, paid to a variety of state and non-state actors, are frequently overlooked in analyses of local systems of taxation. This is problematic as it leads to misunderstandings of individual…

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March 2017

Norms, Power, and the Socially Embedded Realities of Market Taxation in Northern Ghana

Wilson Prichard & Vanessa van den Boogaard

This article provides a ground-level view of market taxation in two local government areas in Ghana’s relatively disadvantaged northern region. It describes a system shaped by informal practices that are grounded in social relationships and collective norms, which sometimes foster greater equity and in other cases serve to reinforce existing inequalities. The evidence suggests the…

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