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

A large body of evidence argues that expanded taxation can spark expanded demands for accountability from taxpayers. To explore this question, we take advantage of a property tax reform in Freetown, Sierra Leone, in which new and increased property tax bills were distributed to some households but not others. This allows us to isolate the causal effect of the new tax bills on attitudes and political engagement.