• Working Paper

Participatory Budgeting and Tax Compliance in a Weak State: Evidence from Sierra Leone


This paper examines the potential of increased trust to enhance tax compliance, a topic well-explored in existing literature primarily through the lens of messaging and outreach interventions. However, this paper takes a distinct approach by collaborating with the Freetown City Council to implement an extensive participatory budgeting program involving a portion of property tax revenues. The study monitors how this active participation influences both the attitudes of taxpayers and their compliance with tax regulations, offering fresh insights into the efficacy of participatory budgeting in a context where state capacity is limited.


Abou Bakarr Kamara

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.


All Contributions