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Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone

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 methodolog…

Sustaining Peace in Practice: Liberia and Sierra Leone

Liberia and Sierra Leone are undergoing important transitions. The countries provide important case studies on how the United Nations (UN) can ensure successful transitions, not only from peacekeeping to peace building but also from conflict to bui…

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

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 normalized and widely…

Inducing Development Results in Sierra Leone's Public Sector: A Look at the Performance Tracking Table as a Results Tool

Sierra Leone has witnessed massive public sector reforms to maximize development results since the end of its civil war in 2002. The reforms included the introduction of results-based management (RBM). Since 2006, the country has experimented with a…

Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone

This paper considers how men and women in eastern and northern Sierra Leone interact differently with formal and informal revenue collection. It argues that the literature on tax and gender equity needs to be expanded in low-income countries to pa…

On Ownership, Trust and Decentralisation in Responding to Ebola in Sierra Leone

In this interview with Jamie Hitchen, policy researcher at Africa Research Institute, Sisay reflects on Sierra Leone’s handling of the emergency. At the outset, citizens’ lack of trust in the government and poor coordination of international assista…

Exchange Rate, Petroleum Price and Price Determination in Sierra Leone

The Sierra Leone economy is a net importer with a chronic negative balance of trade. Imports as a percentage of GDP averaged 40.8% between 2001 and 2010. Imports of food, mineral fuels and lubricants accounted for 50.8% of the total value of imports…

Enhancing EU Resource Governance Interventions: A Call for Prioritizing Human Security

In response to resource-fuelled conflicts in producer countries, EU foreign policy initiatives have sought to enhance ‘good governance’ throughout the value chain for an increasing number of primary commodities. EU-supported reforms of natural resou…

Sierra Leone Conflict Insight

In March 2018, Sierra Leone held a general election to elect a new president, members of parliament, and local councils. It was the fourth cycle of elections since the end of the decade-long civil war (1992-2002) when 70,000 people were killed and 2…

Simplifying Property Tax Administration in Africa: Piloting a Points Based Valuation in Freetown, Sierra Leone

Economists generally consider property taxes to be good taxes, and many countries are encouraged to increase and improve revenue collection from property taxes. Beyond the economic efficiency of property taxation, research suggests that the politica…

Traditional Transitional Justice Mechanisms - Lessons from Africa

Transitional justice is widely accepted as a process for countries to employ when transitioning from authoritarian rule or armed conflict to democracy and in their quest to address legacies of systemic violence and human rights violations. As defi…

Sierra Leoneans Strong on Democracy, but Split on whether Dual Citizens should Participate

After an unstable political history of autocratic rule, coups and counter-coups, and a destructive decade-long civil war, Sierra Leoneans want to live in a democracy with elections and multiparty competition. They are divided, however, on the questi…

Fear of Political Violence Soars in Sierra Leone

Sierra Leone dropped by 18 places on the Global Peace Index between 2018 and 2019, ranking now at No. 52 out of 163 countries, and is listed among the five sub-Saharan countries recording the worst deterioration due to political and economic instabi…

Sierra Leoneans say Health Care Hard to Access, Beset with Corruption - Especially for the Poor

A decade-long civil war (1991-2002) and a 2014 Ebola outbreak left Sierra Leone’s healthcare system in a poor state, including inadequate infrastructure and staff. With 1,165 deaths per 100,000 live births recorded in 2017, Sierra Leone has one of t…

Civil War and Labor-Market Outcomes in Sierra Leone

This paper provides evidences of the lasting effects conflict exposure during different stages of life on the long-term labor-market outcomes of civilians in Sierra Leone. We took advantage of variations in time and location of the conflict and used…

Exposed to Civil War as Children, Sierra Leone's Young Adults Suffer in the Labour Market

The violent civil conflict in Sierra Leone that lasted from 1991 to 2002 destroyed most of the country’s social, economic, and physical infrastructures. By the end of the war, almost half the country’s population was displaced (2.1 million people), …

International Commodity Prices and Inflation Dynamics in Sierra Leone

This study examines the impact of international commodity price changes, measured in local currency, on consumer prices in Sierra Leone. Monthly data from January 2007 to August 2016 are used to examine the long-run relationship and the short-run dy…

Strengthening Tax-accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone

There is increasingly strong evidence that taxation can contribute to expanded government responsiveness and accountability. However, such positive connections are not guaranteed. Rather, they are shaped by the political and economic context and spe…

Towards Effective Implementation of UN-imposed Arms Embargoes in Africa

An analysis is provided in this policy brief, regarding the implementation of arms embargoes in Côte d’Ivoire, the Democratic Republic of the Congo (DRC), Sierra Leone and Somalia. These countries were selected for analysis based on their particular…

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

Citizens often pay a range of ‘taxes’ that differ substantially from statutory policies, in low-income and post-conflict countries and particularly in rural areas. These ‘informal taxes’, paid to a variety of state and non-state actors, are frequent…

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