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 political salience of both property taxes and municipal services may lend itself to the development of a fiscal social contract between citizens and the state. The intrinsic reciprocity of the fiscal social contract in turn enables the growth of a ‘civic culture’ that encourages voluntary tax compliance.