• Working Paper

Tax Messaging and Compliance Behaviour: Does Varying Messaging on Tax Bills Influence Compliance?


This paper delves into the critical question of whether modifications in tax-related messaging can positively influence tax compliance. It investigates this policy-relevant issue by examining the impact of altered messaging on property tax bills within a city-wide reform program in Freetown, Sierra Leone. It contributes to the substantial body of literature on tax compliance by providing a focused analysis of how communication strategies embedded in tax bills can affect taxpayer behavior.


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.


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