Tax reform coalitions for urban development: the politics of property tax reform in Sierra Leone
Why this work is in the frame
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Bibliographic record
Abstract
This paper explores the possibilities and limitations of coalitions in overcoming constraints to property tax reform, drawing on two case studies of recent reform experiences in Sierra Leone. The first case shows how support from international partners enabled the local government in Freetown to manoeuvre around political resistance to reform. The second shows how reform coalitions outside of Freetown have recognized traditional chiefs as potential reform spoilers and have thus attempted to formalize their role in local revenue collection. Together, these case studies illustrate how reform coalitions can mitigate political and elite resistance by leveraging international partnerships and aligning stakeholder incentives. However, they also point to the challenges of building popular support to sustain reforms. Beyond taxation, these insights shed light on broader questions of how reform coalitions can navigate pluralized systems of authority to address entrenched resistance to reform and support sustainable governance transformations across diverse policy domains.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it