The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone
Vanessa van den Boogaard,
Wilson Prichard,
Nicolas Orgeira
Abstract:The Covid-19 pandemic has had significant fiscal implications around the world. A key question facing governments is whether and how the pandemic has shaped taxpayer attitudes and what that means for the prospects for tax reform and new revenue raising in the wake of the pandemic. We aim to understand the impacts of the Covid-19 pandemic on attitudes toward taxation and, in turn, to unpack what the crisis reveals about the dynamics and politics of taxation more broadly. We do so in the context of Sierra Leone … Show more
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