Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Crossborder Trade in Sierra Leone
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ICTD Research in Brief 20
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 often diverge dramatically from statutory rules, with actual governance often representing a hybrid of formal rules and informal practices that are often highly normalised and widely accepted.
Vanessa van den Boogaard is a Senior Research Fellow at ICTD and a Senior Research Associate at the Munk School of Global Affairs and Public Policy at the University of Toronto. She completed her PhD thesis on informal revenue generation and statebuilding in Sierra Leone, and has ongoing research on the topic in the Democratic Republic of the Congo, Ghana, and Somalia. Vanessa co-leads ICTD's research programmes on informality and gender and tax.
Wilson Prichard is an Associate Professor at the University of Toronto, an Associate Research Fellow at the Institute of Development Studies, Chair of the Local Government Revenue Initiative (LoGRI) and former Executive Director of the International Centre for Tax and Development (2020-2024). His research focuses on the relationship between taxation and citizen demands for improved governance in Africa.
Dr Samuel S. Jibao is the Executive Director of the Centre for Economic Research and Capacity Building in Freetown, and a member of the Investment Board of the National Social Security and Investment Trust (NASSIT) in Sierra Leone. He was the former Commissioner General of the National Revenue Authority Sierra Leone, and a former Senior Lecturer at the African Tax Institute at the Department of Economics in the University of Pretoria, South Africa.
