Taxation for development: the impact of the Ebola epidemic on citizen support across Western Africa

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Abstract

We explore the impact of the Ebola epidemic on attitudes towards taxation for development in West Africa. Utilising representative surveys from before and after the peak of the crisis, we estimate the impact of Ebola using both objective (recorded case rates) and self-reported (knowing a friend/relative who was infected/died from Ebola) measures of exposure. In addition, we consider the indirect impact of Ebola on redistributive preferences through disruption to different domains of life, including: school, work, social gatherings and medical care. Our empirical analysis demonstrates that higher levels of Ebola exposure and disruption are associated with greater levels of support for taxation for development.

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APA

Cabeza Martínez, B., & Da Costa, S. (2026). Taxation for development: the impact of the Ebola epidemic on citizen support across Western Africa. Journal of Economic Inequality, 24(1), 231–260. https://doi.org/10.1007/s10888-025-09679-4

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