ICTD Working Paper 76

This research explores the impacts that REDD+ could have on forest tax systems in three countries in sub-Saharan Africa, and considers how policy could be designed to increase the chances that these impacts are positive. To assess this, a methodological framework is identified and adapted. The framework has been used to explore how the implementation of a new policy regime affects the interests and thus behaviours of actors in related, existing regimes. The implementation of REDD+ in relation to forest tax systems seems well suited to such an approach.

The countries concerned are Cameroon, Ghana and Sierra Leone. While they are at different stages of the process, a common finding is that long-term impacts will depend on the detail of REDD+ design and implementation, and that many of the most important decisions have yet to be taken. Domestically, the key outstanding questions are: the extent of stakeholder participation in the design and implementation of programmes; how equitably financial benefits are distributed; whether REDD+ coverage is restricted to forest areas that are already protected, or extended to areas currently used for commercial forestry; how monitoring, reporting and verification (MRV) is implemented and whether this overlaps with forestry reporting practices; whether REDD+ is implemented nationally or locally; and whether existing or new channels are used.


Stephen Spratt

Philip M. Kargbo

Philip M. Kargbo is the Senior Director of Monitoring, Research and Planning at the National Revenue Authority in Sierra Leone, where he directs research on revenue mobilisation, and leads corporate planning, statistics and revenue forecasting. He directs and conducts impact analysis of proposed revenue-related policies and monitors institutional deliverables. He has also been the focal point for international partners providing technical assistance to the National Revenue Authority.

Emmanuel Marfo

Emmanuel Ngungoh

Sabaheta Ramcilovik-Suominen