This paper explores the possibilities and limitations of coalitions in overcoming constraints to property tax reform, drawing on two case studies of recent reform experiences in Sierra Leone. The first case shows how support from international partners enabled the local government in Freetown to manoeuvre around political resistance to reform. The second shows how reform coalitions outside of Freetown have recognized traditional chiefs as potential reform spoilers and have thus attempted to formalize their role in local revenue collection. Together, these case studies illustrate how reform coalitions can mitigate political and elite resistance by leveraging international partnerships and aligning stakeholder incentives. However, they also point to the challenges of building popular support to sustain reforms. Beyond taxation, these insights shed light on broader questions of how reform coalitions can navigate pluralized systems of authority to address entrenched resistance to reform and support sustainable governance transformations across diverse policy domains.

Authors

Vanessa van den Boogaard

Vanessa van den Boogaard is a Research Fellow at the 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 and Somalia. Vanessa leads the ICTD’s new programme on civil society engagement in tax reform and co-leads the research programme on informal taxation.
Download