Challenges and Opportunities for Financial Sector Development in Sierra Leone: An Institutional and Policy Perspective

Abstract

This paper explores the challenges and opportunities for financial sector development in Sierra Leone, a country with a fragile post-conflict and post-crisis economy. Despite various reforms aimed at strengthening the financial system, it remains underdeveloped, characterized by limited access, shallow financial depth, and inefficiencies. The study employs the IMF’s Financial Development Index to measure financial sector performance and examines key factors hindering progress in the sector, including macroeconomic instability, political fragility, weak institutional frameworks, low levels of financial literacy and large informal sector. Empirical evidence shows that these factors are significant obstacles to the progress of the financial sector. However, opportunities exist for improvement, particularly through sustained financial literacy programs, legal and regulatory reforms, and macroeconomic stabilization efforts. The paper concludes by recommending prioritized interventions by the government and international development partners to address these challenges, with a focus on strengthening institutions and fostering a stable economic environment conducive to long-term financial development.

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Barrie, A. (2024) Challenges and Opportunities for Financial Sector Development in Sierra Leone: An Institutional and Policy Perspective. Modern Economy, 15, 929-947. doi: 10.4236/me.2024.1510049.

1. Introduction

A large body of literature has established a strong link between financial sector development and economic growth (see King & Levine, 1993: pp. 717-737; Rajan & Zingales, 1998: pp. 559-586). This relationship is evident globally, where well-developed financial systems underpin the success of advanced economies, while underdeveloped financial systems often characterize poorer nations. Many developing countries have embarked on financial reforms to enhance sector performance and, in turn, promote economic growth, with mixed results.

Financial sector development is typically measured by how effectively the financial system performs its core functions. However, various factors influence its performance. Ngouala, Ghislain and Bongo (2021: pp. 452-468) and Johnson (2011) highlight the importance of the institutional environment, which encompasses contract enforcement and property rights. Legal traditions, as established by La Porta et al. (1997: pp. 1131-1150; 1998: 1113-1155), may also impact financial development, while Acemoglu et al. (2001: pp. 1369-1401) and Beck et al. (2003: pp. 137-181) point to the role of endowments. Rajan and Zingales (1998: pp. 559-586) and Baltagi et al. (2009: pp. 285-296) suggest that trade and financial openness are crucial to banking sector development, while Ang and Kumar (2013: pp. 43-56) emphasis on cross-border barriers to financial innovation explain differences in financial sector development.

The financial system in Sierra Leone has evolved since the establishment of the Bank of Sierra Leone (BSL, 2018) in 1964, which was tasked with maintaining price stability and ensuring the financial system’s stability. However, the civil war of 1991-2001 disrupted economic activities and damaged financial infrastructure, including bank branches in key cities (see Johnson, 2022: pp. 3500-3517; UNDP, 2008). Post-war financial reforms, initiated under the guidance of the International Monetary Fund (IMF), liberalized the financial system to some extent, with market-determined interest rates and a growing presence of foreign banks (see World Bank 2017; IMF, 2004). The banking sector, dominated by 14 commercial banks (10 foreign and 4 local, including 2 state-owned), comprises over 70 percent of total financial assets (Bank of Sierra Leone, 2022). Non-bank financial institutions, such as pension funds, microfinance, and community banks, represent a smaller share, while the capital market, established in 2007, remains stagnant.

Despite the ongoing reforms, Sierra Leone’s financial sector remains shallow and underdeveloped, limiting the effectiveness of monetary policy. Financial innovation, rapidly transforming global financial systems, has had little impact on Sierra Leone’s rudimentary financial services. According to IMF (2008), the country’s financial development is hindered by physical barriers, weak financial infrastructure, and institutional and legislative challenges. Kargbo and Adamu (2008: pp. 30-61) further argue that poor enforcement of creditor rights and commercial contracts has undermined banks’ ability to recover loans, impairing the financial system’s ability to allocate credit efficiently.

This paper seeks to analyze the challenges to financial sector development in Sierra Leone and identify the scope for improvement. The remainder of the paper is structured as follows: Section 2 gives the theoretical basis of the study; Section 3 outlines the data and methodology; Section 4 provides an overview of the financial sector’s evolution; Section 5 discusses the challenges and opportunities for financial sector development; and Section 6 concludes with policy implications.

2. Theoretical Basis

The study is grounded in several key theoretical frameworks and empirical findings from the broader literature on financial development and economic growth. These theories provide a foundation for understanding the challenges and opportunities facing Sierra Leone’s financial sector.

A substantial body of literature, including seminal works by King and Levine (1993: pp. 717-737) and Rajan and Zingales (1998: pp. 559-586), has established a strong link between financial sector development and economic growth. This relationship underscores the importance of a well-functioning financial system for economic progress, particularly relevant for developing countries like Sierra Leone. Similarly, the work of Gurley and Shaw (1960) and Diamond and Dybvig (1983: pp. 401-419) on financial intermediation explains how financial institutions, particularly banks, facilitate the flow of funds from savers to borrowers. This theory is crucial for understanding the role of Sierra Leone’s banking sector, which dominates the country’s financial landscape.

La Porta et al. (1997: pp. 1131-1150; 1998: pp. 1113-1155) emphasize the importance of institutional factors, including legal traditions and property rights, in shaping financial development. This perspective is particularly pertinent given Sierra Leone’s challenges with weak institutional frameworks and the rule of law. Boyd et al. (2001: pp. 137-181) found a strong negative association between inflation and financial sector development, emphasizing the importance of macroeconomic stability for financial growth. This relationship is evident in Sierra Leone’s experience with high and volatile inflation rates. Gulde et al. (2006) provide evidence that inadequate property rights and poor judicial performance can stifle banking sector development, particularly in Sub-Saharan Africa. These findings are directly applicable to Sierra Leone’s challenges with weak rule of law and institutional quality. Rajan and Zingales (1998: pp. 559-586) and Baltagi et al. (2009: pp. 285-296) suggest that trade and financial openness are crucial to banking sector development. This perspective is relevant when considering Sierra Leone’s efforts to integrate into regional and global financial systems. Ang and Kumar (2013: pp. 43-56) emphasize the role of cross-border barriers to financial innovation in explaining differences in financial sector development across countries. Their study highlights the significance of these barriers in the context of financial innovation and development. This can help explain Sierra Leone’s challenges in adopting and benefiting from global financial innovations.

Overall, these theoretical frameworks provide a comprehensive basis for analyzing the challenges and opportunities in Sierra Leone’s financial sector development. They highlight the complex interplay between institutional factors, macroeconomic conditions, and financial sector performance, offering valuable insights for policy recommendations.

3. Data and Methodology

This study relies on secondary data sources. The table in Appendix 1 provides a comprehensive list of the variables used, including their definitions and sources. Given the multifaceted nature of financial development, which encompasses various dimensions such as depth, access, and efficiency, accurately measuring it can be challenging. To address this, the study employs the International Monetary Fund’s (IMF) Financial Development Index as the primary indicator of financial development. This index offers a robust and comprehensive measure that captures key elements of financial sector performance across different dimensions.

In addition to the Financial Development Index, several other variables are examined to identify the key obstacles to financial sector development in Sierra Leone. The inflation rate is used to gauge macroeconomic stability, serving as a proxy for the broader economic environment. Institutional strength is captured through variables such as political stability, the rule of law, and key indicators from the World Bank’s Ease of Doing Business report. These proxies are crucial for understanding how institutional weaknesses may undermine financial sector development.

Furthermore, financial literacy is included in the analysis to assess the extent to which a lack of public knowledge and engagement with financial services may act as a constraint on the growth of the financial sector. Data on the size of the informal sector was taken from the World Bank’s informal economy database. By examining these variables in conjunction with the Financial Development Index, the study aims to provide a holistic view of the barriers and scope for financial development in Sierra Leone.

4. Financial Sector Evolution

Sierra Leone’s financial sector underwent significant reforms in the late 1990s following a systemic banking crisis. Key factors that contributed to the crisis include political interference, fiscal indiscipline, institutional weaknesses, poor supervision, judicial inadequacies, and macroeconomic instability (Gilpin, 1998: pp. 144-155). Prior to these reforms, the financial sector operated under direct controls, such as interest rate ceilings and credit allocation policies, which are typical of rudimentary financial systems. These controls severely constrained bank balance sheets and hindered financial sector efficiency.

During the 1980s, economic growth averaged only 0.6 percent, while inflation was recorded at an average of 60.8 percent. This combination of stagnant growth and high inflation eroded business activities and led to a significant increase in loan defaults. Compounding the problem was a weak legal system that failed to support banks in recovering non-performing loans (NPLs). By 1990, at the height of the systemic crisis, NPLs had ballooned to 45 percent of gross loans.

In response to these challenges, a series of financial sector reforms were introduced, including the liberalization of interest and exchange rates, removal of direct credit controls, adoption of an indirect monetary policy framework, and strengthening of institutions and relevant legislation. However, the onset and intensification of the civil war in 1991 severely hampered the implementation of these reforms, leading to further deterioration of the financial sector.

Post-conflict, with the assistance of development partners such as the World Bank and the IMF, the government made attempts to rehabilitate the financial sector. Some progress has been made, but the sector remains shallow and inefficient. As of 2021, the total assets of commercial banks, which dominate the financial system, accounted for only about 21.8 percent of GDP. The inefficiency of financial intermediation is evident in the large spread between lending and deposit rates, which stood at 13.9 percent in 2022 (Bank of Sierra Leone, 2022). Furthermore, commercial banks primarily manage their liquidity through direct interaction with the Bank of Sierra Leone (BSL), leading to a limited interbank market. Secondary markets for government securities and long-term capital markets are virtually non-existent, and money market activities are minimal.

Despite ongoing reform efforts, Sierra Leone continues to lag behind in financial sector development. According to the IMF Financial Development Index in 2021, the country’s financial sector remains significantly underdeveloped compared to the African average. Figure 1 illustrates the financial development index for Sierra Leone relative to Liberia and Rwanda—two other countries with a history of conflict—as well as the average for Africa.

Source: IMF financial development index database accessed September 2024.

Figure 1. Financial development index. (1 = most developed; 0 = least developed)

5. Challenges and Opportunities for Financial Sector Development in Sierra Leone

As outlined in the introduction, various studies have identified factors impeding financial sector development across different contexts, which can broadly be categorized into two main areas: poor macroeconomic fundamentals and weak institutional quality. For example, Boyd et al. (2001: pp. 137-181) found a strong negative association between inflation and financial sector development, citing that inflation increases economic uncertainty and information asymmetry, thereby obstructing financial sector growth. Regarding institutional weaknesses, Gulde et al. (2006) suggested that inadequate property rights are major barriers to banking sector development in Sub-Saharan Africa, while Mlachila et al. (2013) provide evidence that poor judicial performance stifles improvements in banking systems.

5.1. Challenges

The challenges hindering financial sector development in Sierra Leone are discussed below, using cross-country data to analyze the link between barriers and the growth of the sector in the country.

Figure 2 shows the relationship between inflation and financial development in Sierra Leone from 1980 to 2021. Sierra Leone has experienced persistently high and volatile inflation, especially after hosting the Organization of African Unity (OAU) in 1980. The scatter plot demonstrates a negative correlation, with a coefficient of 61 percent, indicating that inflation has likely been a significant impediment to financial sector growth. Weak macroeconomic fundamentals, exemplified by unstable inflation rates, appear to be a major challenge to the growth of the country’s financial sector.

Source: The inflation data is from the BSL database. The financial development index data is from the IMF Financial Development Index database.

Figure 2. Inflation vs. financial sector development in Sierra Leone 1980-2021.

In addition, political stability is a critical prerequisite for capital market development and long-term investments. Although Sierra Leone has made significant progress since the end of the civil war in 2001 and the Ebola crisis of 2014-2015, the country remains politically fragile. Social tensions between supporters of the two main political parties continue to present risks, further exacerbated by the global economic downturn caused by the COVID-19 pandemic and the Russia-Ukraine conflict. As seen in Figure 3, countries with lower levels of political stability generally exhibit less developed financial sectors. This suggests that political instability in Sierra Leone may be contributing to the slow pace of financial sector development. The full sample of countries used in Figure 3 is given in Appendix 2.

Source: World Governance Indicators (WGI), World Bank, and the IMF Financial Development Index database; Note: SLE represents Sierra Leone.

Figure 3. Political stability (−2.5 = weak; 2.5 = strong) and financial development, 2021.

The rule of law is fundamental to establishing contracts and ensuring the effectiveness of financial services provision. Figure 4 shows that countries with weak enforcement of the rule of law, such as Sierra Leone, also tend to have underdeveloped financial systems. This indicates that the poor enforcement of legal and contractual obligations in Sierra Leone may be another significant factor hindering financial sector development. The full sample of countries used in Figure 4 is given in Appendix 3.

Data Source: World Governance Indicators (WGI), World Bank, and the IMF Financial Development Index database.

Figure 4. The rule of law (−2.5 = weak; 2.5 = strong) and financial development 2021.

The ease with which businesses can operate plays an essential role in financial sector development. In countries with efficient processes for registering properties, enforcing contracts, and paying taxes, financial systems tend to be more developed. Conversely, in settings where these processes are cumbersome, financial development lags. Sierra Leone faces challenges in this regard, as the country’s low ranking (163 out of 190) in ease of doing business indicators poses an obstacle to financial sector advancement (World Bank, 2020).

Financial literacy is a crucial factor in the growth of financial systems, as individuals who do not understand financial products and services are less likely to engage with the financial sector. Figure 5 illustrates that countries with higher financial literacy levels also exhibit more developed financial sectors. Despite the Bank of Sierra Leone’s (BSL) efforts to improve financial literacy, the level remains relatively low, limiting the broader population’s ability to participate in and benefit from financial services. The full sample of countries used in Figure 5 is given in Appendix 4.

Data source: IMF Development Index database, HowMuch.net, and S&P Global financial literacy survey. https://howmuch.net/articles/financial-literacy-around-the-world

Figure 5. Financial literacy (0 = weak and 100 = strong) and financial development 2021.

Cross-country analysis shows that countries with smaller informal sectors tend to have more developed financial systems, as a larger portion of the population and businesses engage with formal financial institutions. Figure 6 illustrates the relationship between informal economic activity and financial sector development in selected economies across the world. An inverse relationship emerged when the data was plotted, suggesting that large informality in an economy is associated with low financial development. Hence, the dominance of the informal economy in Sierra Leone may be limiting the growth of the formal financial sector. The full sample of countries used in Figure 6 is given in Appendix 5.

Data Source: World Bank Informal Economy database and the IMF Financial Development Index database.

Figure 6. Informal economic activity (% of GDP) vs. financial sector development.

5.2. Opportunities

Despite these significant challenges, Sierra Leone has several opportunities to improve its financial sector. The advent of mobile banking and fintech solutions presents a key opportunity to expand financial services in Sierra Leone, particularly in underserved rural areas. The rapid penetration of mobile phones and internet services in the country could enable greater financial inclusion and reduce reliance on traditional banking infrastructure.

Strengthening partnerships between the public and private sectors can help address infrastructure deficits, especially in the areas of digital payments and financial literacy programs. Continued collaborations with international development partners such as the World Bank and IMF could accelerate the implementation of innovative financial solutions.

Also, expanding microfinance institutions (MFIs) could increase access to credit for small and medium-sized enterprises (SMEs), which are essential drivers of economic growth. Enhancing the regulatory environment for MFIs could help unlock this potential and spur entrepreneurship.

Although Sierra Leone’s capital market remains underdeveloped, efforts to revitalize the Sierra Leone Stock Exchange could create opportunities for long-term financing, especially for infrastructure projects. The government could focus on policies that encourage domestic companies to list on the exchange, providing them with new financing avenues.

In addition, participation in the West African Monetary Zone (WAMZ) provides an opportunity for Sierra Leone to deepen financial cooperation with other member countries. Regional integration could facilitate cross-border banking and investment flows, helping to stabilize the financial system and boost overall sector performance.

Moreover, continued reforms aimed at strengthening institutional frameworks, improving governance, and enhancing the rule of law will be critical to creating a conducive environment for financial sector growth. Reforms could also focus on improving the legal framework for creditor rights and contract enforcement to attract foreign investment.

6. Conclusion

Sierra Leone’s financial system remains weak and underdeveloped, with several critical factors contributing to its slow growth. This study has identified some of the most important barriers, including political instability, weak rule of law, a challenging business environment, low financial literacy, high informal activities, and high inflation, which undermines macroeconomic stability. The country has faced significant external shocks, such as the civil war, the Ebola crisis, the COVID-19 pandemic, and the ongoing Russia-Ukraine conflict, which have compounded the financial sector’s fragility.

While some efforts have been made to address these issues—such as financial literacy programs initiated by the Bank of Sierra Leone (BSL)—more comprehensive and sustained interventions are needed. It is clear that the simultaneous resolution of all challenges may not be feasible, so a prioritization approach is essential. The government, in collaboration with international partners like the World Bank, IMF, and African Development Bank, should focus on stabilizing the macroeconomic environment and strengthening institutional frameworks, particularly the rule of law and property rights.

Furthermore, financial sector reforms that have been implemented over the years must be carefully evaluated to determine their effectiveness. Measures that have not yielded the expected outcomes should be revised or replaced with new strategies. The establishment of a capital market, for instance, requires significant attention, but it can only thrive in an environment of economic stability and institutional integrity. Ultimately, a holistic approach that prioritizes stability, governance, and financial education is vital for the financial system’s long-term development in Sierra Leone.

Appendix 1

Key Variables Used in the Study.

Variable

Definition

Source

Financial development index

0 = Least developed

1 = Most developed

It is a summary of how financial institutions and financial markets are arranged in terms of depth (size and liquidity), access (the ability of individuals and firms to access financial services), and efficiency (the ability of institutions to provide financial services at low cost and with sustainable revenues, as well as the level of activity of capital markets) in a country.

Financial Development Index database, IMF

Inflation (%)

It measures the average annual percentage change in consumer prices.

IMF World Economic Outlook database, April 2022

Political stability −2.5 = weak,

2.5 = strong

It measures perceptions of the likelihood of political instability and/or politically motivated violence, including terrorism.

World Governance Indicators database, World Bank

The rule of law

−2.5 = weak

2.5 = strong

It measures perceptions of the extent to which agents have confidence in and abide by the rules of society, and in particular, the quality of contract enforcement, property rights, the police, and the courts, as well as the likelihood of crime and violence.

World Governance Indicators database, World Bank

Financial literacy

It measures the percentage of people in a country that are financially literate.

IMF Development Index database and HowMuch.net, S&P Global financial literacy survey

Informal activity (% of GDP)

An indicator that gauges the level of informal economic activity in a country. It is done by the World Bank for 196 economies across the world.

World Bank Informal Economy Database

Appendix 2

Full Sample Used in Figure 3.

Country/Territory

Code

Political Stability

Financial Development Index

Sierra Leone

SLE

−0.03

0.09

Guinea

GIN

−0.88

0.10

Uganda

UGA

−0.69

0.12

Rwanda

RWA

0.12

0.12

Cameroon

CMR

−1.38

0.13

Zambia

ZMB

0.14

0.13

Ghana

GHA

0.03

0.13

Burkina Faso

BFA

−1.04

0.14

Djibouti

DJI

−0.13

0.15

Burundi

BDI

−1.60

0.16

Senegal

SEN

−0.09

0.16

Liberia

LBR

−0.19

0.17

Bangladesh

BGD

−1.03

0.19

Kenya

KEN

−1.16

0.20

Togo

TGO

−0.98

0.20

Azerbaijan

AZE

−0.70

0.20

Bhutan

BTN

1.10

0.21

Côte d’Ivoire

CIV

−0.93

0.23

Nigeria

NGA

−2.19

0.24

Botswana

BWA

0.98

0.27

Costa Rica

CRI

0.49

0.28

Georgia

GEO

−0.43

0.29

Argentina

ARG

0.02

0.34

Indonesia

IDN

−0.53

0.37

Colombia

COL

−0.81

0.38

India

IND

−0.96

0.42

Mauritius

MUS

0.87

0.47

Chile

CHL

0.43

0.50

Cyprus

CYP

0.54

0.51

Belgium

BEL

0.41

0.58

China

CHN

−0.26

0.64

Denmark

DNK

0.96

0.66

Germany

DEU

0.60

0.69

United Kingdom

GBR

0.05

0.85

Canada

CAN

0.99

0.86

Australia

AUS

0.98

0.87

United States

USA

0.48

0.88

Switzerland

CHE

1.34

0.93

Source: World Governance Indicators (WGI), World Bank, and the IMF Financial Development Index database; Note: SLE represents Sierra Leone.

Appendix 3

Full Sample Used in Figure 4.

Country/Territory

Code

Rule of law

Financial Development Index

Argentina

ARG

−0.24

0.34

Austria

AUS

1.88

0.87

Azerbaijan

AZE

−0.60

0.20

Bangladesh

BGD

−0.64

0.19

Belgium

BEL

1.37

0.58

Bhutan

BTN

0.55

0.21

Botswana

BWA

0.47

0.27

Burkina Faso

BFA

−0.45

0.14

Burundi

BDI

−1.50

0.16

Cameroon

CMR

−1.08

0.13

Canada

CAN

1.77

0.86

Chile

CHL

1.12

0.50

China

CHN

−0.20

0.64

Colombia

COL

−0.41

0.38

Costa Rica

CRI

0.48

0.28

Côte d’Ivoire

CIV

−0.58

0.23

Cyprus

CYP

0.75

0.51

Denmark

DNK

1.83

0.66

Djibouti

DJI

−0.92

0.15

Georgia

GEO

0.33

0.29

Germany

DEU

1.63

0.69

Ghana

GHA

0.07

0.13

Guinea

GIN

−1.21

0.10

India

IND

0.03

0.42

Indonesia

IDN

−0.31

0.37

Kenya

KEN

−0.41

0.20

Liberia

LBR

−0.99

0.17

Mauritius

MUS

0.78

0.47

Nigeria

NGA

−0.88

0.24

Rwanda

RWA

0.12

0.12

Senegal

SEN

−0.21

0.16

Sierra Leone

SLE

−0.77

0.09

Switzerland

CHE

1.93

0.93

Togo

TGO

−0.59

0.20

Uganda

UGA

−0.29

0.12

United Kingdom

GBR

1.64

0.85

United States

USA

1.45

0.88

Zambia

ZMB

−0.34

0.13

Data Source: World Governance Indicators (WGI), World Bank, and the IMF Financial Development Index database.

Appendix 4

Full Sample Used in Figure 5.

Country/Territory

Financial Literacy

Financial Development Index

ALBANIA

14

0.21

ALGERIA

33

0.16

ANGOLA

15

0.15

ARGENTINA

28

0.34

ARMENIA

18

0.25

AUSTRALIA

64

0.87

AUSTRIA

53

0.63

AZERBAIJAN

36

0.20

BAHRAIN

40

0.44

BANGLADESH

19

0.19

BELARUS

38

0.18

BELGIUM

55

0.58

BELIZE

33

0.21

BENIN

37

0.15

BHUTAN

54

0.21

BOLIVIA

24

0.25

BOSNIA AND HERZEGOVINA

27

0.27

BOTSWANA

52

0.27

BRAZIL

35

0.59

BULGARIA

35

0.38

BURKINA FASO

33

0.14

BURUNDI

24

0.16

CAMEROON

38

0.13

CANADA

68

0.86

CHAD

26

0.10

CHILE

41

0.50

CHINA

28

0.64

COLOMBIA

32

0.38

CONGO, REP.

31

0.10

COSTA RICA

35

0.28

CÔTE D’IVOIRE

35

0.23

CROATIA

44

0.40

CYPRUS

35

0.51

CZECH REPUBLIC

58

0.38

DENMARK

71

0.66

DOMINICAN REPUBLIC

35

0.23

ECUADOR

30

0.19

EGYPT, ARAB REP.

27

0.30

EL SALVADOR

21

0.26

ESTONIA

54

0.33

ETHIOPIA

32

0.13

FINLAND

63

0.66

FRANCE

52

0.77

GABON

35

0.15

GEORGIA

30

0.29

GERMANY

66

0.69

GHANA

32

0.13

GREECE

45

0.54

GUINEA

30

0.10

HAITI

18

0.13

HONDURAS

23

0.22

HUNGARY

54

0.43

INDONESIA

32

0.37

IRAN

20

0.37

IRELAND

55

0.69

ISRAEL

68

0.56

ITALY

37

0.79

JAMAICA

33

0.27

JAPAN

43

0.88

JORDAN

24

0.39

KAZAKHSTAN

40

0.32

KENYA

38

0.20

KUWAIT

44

0.40

KYRGYZ REPUBLIC

19

0.13

LATVIA

48

0.28

LEBANON

44

0.32

LUXEMBOURG

53

0.75

MADAGASCAR

38

0.12

MALAWI

35

0.09

MALAYSIA

36

0.68

MALI

33

0.15

MALTA

44

0.56

MAURITANIA

33

0.13

MAURITIUS

39

0.47

MEXICO

32

0.40

MOLDOVA

27

0.35

MONGOLIA

41

0.39

MYANMAR

52

0.15

NAMIBIA

27

0.41

NEPAL

18

0.22

NETHERLANDS

66

0.70

NEW ZEALAND

61

0.61

NICARAGUA

20

0.15

NIGER

31

0.14

NIGERIA

26

0.24

NORWAY

71

0.67

PAKISTAN

26

0.24

PERU

28

0.40

PHILIPPINES

25

0.39

POLAND

42

0.48

PORTUGAL

26

0.66

ROMANIA

22

0.30

RUSSIAN FED.

38

0.48

RWANDA

26

0.12

SAUDI ARABIA

31

0.46

SENEGAL

40

0.16

SERBIA

38

0.26

SIERRA LEONE

21

0.09

SINGAPORE

59

0.75

SLOVAK REPUBLIC

48

0.32

SLOVENIA

44

0.38

SOUTH AFRICA

42

0.63

SPAIN

49

0.86

SRI LANKA

35

0.28

SUDAN

21

0.11

SWEDEN

71

0.71

SWITZERLAND

57

0.93

TAJIKISTAN

17

0.11

TANZANIA

40

0.12

THAILAND

27

0.70

TOGO

38

0.20

TUNISIA

45

0.26

TÜRKIYE

24

0.52

TURKMENISTAN

41

0.12

UGANDA

34

0.12

UKRAINE

40

0.21

UNITED ARAB EMIRATES

38

0.49

UNITED KINGDOM

67

0.85

UNITED STATES

57

0.88

URUGUAY

45

0.27

UZBEKISTAN

21

0.26

VENEZUELA, RB

25

0.23

VIETNAM

24

0.29

YEMEN, REP.

13

0.13

ZAMBIA

40

0.13

Data source: IMF Development Index database, HowMuch.net, and S&P Global financial literacy survey. https://howmuch.net/articles/financial-literacy-around-the-world

Appendix 5

Full Sample Used in Figure 6.

Country/Territory

Code

Informal Economy

Financial Development Index

Albania

ALB

29.34

0.21

Algeria

DZA

27.67

0.16

Angola

AGO

40.39

0.15

Argentina

ARG

21.15

0.34

Armenia

ARM

33.97

0.25

Australia

AUS

12.58

0.87

Austria

AUT

9.15

0.63

Azerbaijan

AZE

39.05

0.20

Bahrain

BHR

14.50

0.44

Bangladesh

BGD

25.73

0.19

Belarus

BLR

36.77

0.18

Belgium

BEL

20.22

0.58

Belize

BLZ

40.40

0.21

Benin

BEN

42.42

0.15

Bhutan

BTN

22.83

0.21

Bolivia

BOL

54.87

0.25

Botswana

BWA

25.67

0.27

Brazil

BRA

33.38

0.59

Bulgaria

BGR

27.76

0.38

Burkina Faso

BFA

30.89

0.14

Burundi

BDI

36.47

0.16

Cameroon

CMR

28.05

0.13

Canada

CAN

13.89

0.86

Chad

TCD

36.39

0.10

Chile

CHL

15.38

0.50

China

CHN

8.02

0.64

Colombia

COL

28.66

0.38

Congo, Rep.

COG

38.41

0.10

Costa Rica

CRI

20.50

0.28

Cote d’Ivoire

CIV

37.66

0.23

Croatia

HRV

28.42

0.40

Cyprus

CYP

25.16

0.51

Czech Republic

CZE

16.66

0.38

Denmark

DNK

16.09

0.66

Ecuador

ECU

27.33

0.19

Egypt, Arab Rep.

EGY

29.33

0.30

El Salvador

SLV

40.71

0.26

Estonia

EST

26.43

0.33

Ethiopia

ETH

22.75

0.13

Finland

FIN

15.83

0.66

France

FRA

13.96

0.77

Gabon

GAB

45.98

0.15

Georgia

GEO

58.19

0.29

Germany

DEU

14.82

0.69

Ghana

GHA

35.55

0.13

Greece

GRC

26.00

0.54

Guinea

GIN

30.35

0.10

Honduras

HND

43.31

0.22

Hungary

HUN

22.46

0.43

Indonesia

IDN

14.88

0.37

Iran, Islamic Rep.

IRN

16.18

0.37

Ireland

IRL

13.16

0.69

Israel

ISR

19.20

0.56

Italy

ITA

26.13

0.79

Jamaica

JAM

32.36

0.27

Japan

JPN

10.21

0.88

Jordan

JOR

15.03

0.39

Kazakhstan

KAZ

35.47

0.32

Kuwait

KWT

14.39

0.40

Kyrgyz Republic

KGZ

33.18

0.13

Latvia

LVA

25.61

0.28

Lebanon

LBN

29.37

0.32

Luxembourg

LUX

9.14

0.75

Madagascar

MDG

35.74

0.12

Malawi

MWI

39.51

0.09

Malaysia

MYS

26.79

0.68

Mali

MLI

31.71

0.15

Malta

MLT

24.53

0.56

Mauritania

MRT

30.52

0.13

Mauritius

MUS

19.34

0.47

Mexico

MEX

27.20

0.40

Moldova

MDA

42.78

0.35

Mongolia

MNG

15.41

0.39

Myanmar

MMR

22.09

0.15

Namibia

NAM

24.66

0.41

Nepal

NPL

31.25

0.22

Netherlands

NLD

12.48

0.70

New Zealand

NZL

11.22

0.61

Nicaragua

NIC

40.28

0.15

Niger

NER

35.66

0.14

Nigeria

NGA

54.88

0.24

Norway

NOR

16.48

0.67

Pakistan

PAK

31.63

0.24

Peru

PER

42.61

0.40

Poland

POL

22.87

0.48

Portugal

PRT

22.29

0.66

Romania

ROU

25.76

0.30

Russian Federation

RUS

39.09

0.48

Rwanda

RWA

26.57

0.12

Saudi Arabia

SAU

14.69

0.46

Senegal

SEN

36.50

0.16

Sierra Leone

SLE

37.64

0.09

Singapore

SGP

10.77

0.75

South Africa

ZAF

22.75

0.63

Spain

ESP

20.58

0.86

Sri Lanka

LKA

32.88

0.28

Sudan

SDN

27.98

0.11

Sweden

SWE

17.15

0.71

Switzerland

CHE

7.91

0.93

Tajikistan

TJK

43.00

0.11

Tanzania

TZA

40.74

0.12

Thailand

THA

45.03

0.70

Togo

TGO

31.34

0.20

Tunisia

TUN

32.71

0.26

Türkiye

TUR

24.17

0.52

Uganda

UGA

32.39

0.12

Ukraine

UKR

46.01

0.21

United Kingdom

GBR

11.69

0.85

United States

USA

7.95

0.88

Uruguay

URY

40.64

0.27

Venezuela, RB

VEN

30.43

0.26

Viet Nam

VNM

10.62

0.23

Yemen, Rep.

YEM

24.87

0.29

Zambia

ZMB

39.64

0.13

Data Source: World Bank Informal Economy database and the IMF Financial Development Index database.

Conflicts of Interest

The author declares no conflicts of interest regarding the publication of this paper.

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