Does the Expansion of Tax Demands Lead to Greater Political Engagement and Demands for Accountability? Evidence from a Property Tax Reform in Sierra Leone

This paper investigates the relationship between increased taxation and the corresponding rise in taxpayers’ demands for accountability. It leverages a unique property tax reform in Freetown, Sierra Leone, where new and higher property tax bills were issued to certain households while others were exempt. This distinct setup provides a valuable opportunity to isolate and understand the causal effects of these new tax bills on the attitudes and political engagement of the affected citizens. The study delves into the broader implications of tax policy changes on civic participation and government accountability.

Authors