The Ebola Epidemic and Revenue Generating Opportunities for the Social Sector
2014-15
Client: Budget Advocacy Network Sierra Leone
Overview: This study aimed at providing policy alternatives for the government of Sierra Leone with regard to efficient management of public spending and revenue generation to sustain crucial social spending in response to the Ebola epidemic.
Improving Revenue Collection in Sierra Leone
2015
Client: Adam Smith International and the UK Department for International Development
Overview: The CERCB served as a Tax Policy Advisor to the tax policy and law component of the technical assistance programme for the National Revenue Authority of Sierra Leone. In particular, the Centre undertook a preliminary personal income tax gap analysis to inform the design stage of the technical assistance programme.
Capital Gains and Mining Rights in Zambia
October 2014
Client: International Growth Centre Zambia, in collaboration with the London School of Economics and Political Science (LSE)
Overview: This study measured revenue potential, current performance, revenue gap, and options for reform for revenue collection in Zambia. A technical report was written to support the Zambia Revenue Authority in domestic revenue collection.
Citizen Survey on Tax Compliance in Sierra Leone
2013
Partner: International Centre for Tax and Development
Overview: A large-scale citizen survey aimed at providing policy recommendations to enhance domestic revenue mobilization through increase tax compliance.
Informal Tax and Livelihoods
2014
Partner: International Centre for Tax and Development
Overview: A large-scale household survey in Kono, Koinadugu and Kailahan districts, measuring the overall burdern of taxation on households. This study also involved a qualitative component, with focus group discussions and in-depth interviews conducted with community leaders and government officials.
TESTIMONIALS
The CERCB is unparalleled in its expertise, networks, and professionalism. Whether conducting quantitative research, qualitative studies, or program evaluations, I would work with no other research group in the region.
- Vanessa van den Boogaard, Researcher, International Centre for Tax and Development
I've worked closely with the CERCB for several years and have been consistently impressed by their implementation and output capacity for large-scale research and survey projects. I cannot recommend them strongly enough.
- Dr. Wilson Prichard, Research Director, International Centre for Tax and Development &
Assistant Professor, University of Toronto
Cross-border Trade and Informal Taxation in Sierra Leone
2013
Partner: International Centre for Tax and Development
Overview: This study involved a survey of traders in two major border posts in Sierra Leone: Gbalamuya on the Guinean border and Jendema on the Liberian border. The project also involved a qualitative component, with focus group discussions held with informal traders and informal trade brokers, and in-depth interviews held with customs officials and community leaders.
Revenue Mobilization, Taxpayer Perceptions and State-Society Relations at the Local Government Level
2012
Partner: International Centre for Tax and Development
Overview: A large-scale taxpayer survey capturing citizen perceptions of taxation in district councils across the country. This study a major qualitative component, as well as involving consultative and dissemination forums within communities during and following the research.
Tax Subsidy to Land Investor in Sierra Leone
2012
Client: Action for Large-Scale Land Acquisition Transparency, with support from Christian Aid (UK), Inter-church Organisation for Development Cooperation (the Netherlands), the Catholic Organisation for Development Aid (the Netherlands), and Bread for All (Development Service of the Protestant Churches in Switzerland)
Missed Taxation Opportunities to Improve Investments in Children in Sierra Leone
Client: Tax Justice Network-Africa (Kenya)