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Informal taxation in Sierra Leone : Magnitudes, perceptions and implications

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dc.contributor.eventThe Economics of Informality Conference 2018spa
dc.creatorVan den Boogaard, Vanessa
dc.date.accessioned2018-08-03T16:24:10Z
dc.date.available2018-08-03T16:24:10Z
dc.date.created2018-05-28
dc.date.issued2018
dc.description.abstractIn 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 onthese payments. It is based on a taxpayer survey, in-depth interviews with government and chiefdom officials, and focus group discussions with community stakeholders across three districts of Sierra Leone. We find, first, that informal taxes are a prevalent reality within areas of weak formal statehoodin Sierra Leone, with households paying an equal number of informal and formal taxes. Second, we find positive taxpayer perceptions of the fairness of informal taxes relative to formal taxes, despite informal taxes beingregressive in theirdistribution. We explain this by the fact that taxpayers are more likely to trust the actor levying these payments, and are more likely to believe that they will be used to deliver benefits to the community.eng
dc.format.mimetypeapplication/pdf
dc.identifier.doihttps://doi.org/10.48713/10336_18258
dc.identifier.urihttp://repository.urosario.edu.co/handle/10336/18258
dc.language.isoeng
dc.publisher.otherUniversidad del Rosario. Facultad de Economíaspa
dc.rightsAtribución-NoComercial-CompartirIgual 2.5 Colombiaspa
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto Completo)spa
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/2.5/co/
dc.source.instnameinstname:Universidad del Rosariospa
dc.source.reponamereponame:Repositorio Institucional EdocURspa
dc.subjectImpuestos informalesspa
dc.subjectDistribuciónspa
dc.subjectSierra Leonaspa
dc.subject.ddcEconomía laboral
dc.subject.keywordInformal taxationeng
dc.subject.keywordDistributioneng
dc.subject.keywordSierra Leoneeng
dc.subject.lembEconomía informalspa
dc.subject.lembImpuestosspa
dc.titleInformal taxation in Sierra Leone : Magnitudes, perceptions and implicationsspa
dc.typeconferenceObjecteng
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.type.spaDocumento de conferenciaspa
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The Economics of Informality Conference 2018