• Working Paper

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.


Julian Michel

Kevin Grieco

Niccolo Meriggi


Publication Details

Wilson Prichard


Dr Wilson Prichard is an Associate Professor at the University of Toronto’s Munk School of Global Affairs and Public Policy and Department of Political Science, a Research Fellow at the Institute of Development Studies, Executive Director of the ICTD and Chair of the LoGRI program. His research focuses on the political economy of tax reform in lower-income countries and the relationship between taxation and citizen demands for improved governance in Sub-Saharan Africa, with a particular focus on sub-Saharan Africa.  He is the authors of Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining (Cambridge University Press, 2015), Taxing Africa: Coercion, Reform and Development (Zed Press, 2018) and Innovations in Tax Compliance: Building Trust, Navigating Politics and Tailoring Reform (World Bank, 2022), along with a range of academic articles.


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