IDEAS home Printed from https://ideas.repec.org/a/eee/wdevel/v185y2025ics0305750x24002663.html
   My bibliography  Save this article

Sub-national property tax reform and tax bargaining: Lessons from a quasi-randomized reform program in Sierra Leone

Author

Listed:
  • Prichard, Wilson
  • Jibao, Samuel
  • Orgeira Pillai, Nicolas

Abstract

We evaluate the impact of a quasi-randomized property tax reform implemented in Sierra Leone beginning in 2013 in order to provide evidence about the extent to which expanded taxation results in “tax bargaining” and increased responsiveness and accountability. The paper draws on a panel survey conducted in both treatment and control districts immediately prior to the implementation of a large-scale property tax reform program in 2012 and again in early 2017 in order to offer a uniquely direct and holistic tests of theories linking taxation to expanded responsiveness and accountability. The paper first presents evidence that the tax reform program resulted in large and significant improvements in the perceived quality of public services, consistent with theories linking expanded taxation to improvements in governance. It then provides evidence of individual level changes in attitudes and behaviors that can explain those aggregate improvements in service delivery outcomes: a large expansion of political knowledge, increases in important forms of political engagement, and the emergence of more conditional attitudes toward tax compliance.

Suggested Citation

  • Prichard, Wilson & Jibao, Samuel & Orgeira Pillai, Nicolas, 2025. "Sub-national property tax reform and tax bargaining: Lessons from a quasi-randomized reform program in Sierra Leone," World Development, Elsevier, vol. 185(C).
    • Handle: RePEc:eee:wdevel:v:185:y:2025:i:c:s0305750x24002663
    DOI: 10.1016/j.worlddev.2024.106796
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0305750X24002663
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.worlddev.2024.106796?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Lucie Gadenne, 2017. "Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability," American Economic Journal: Applied Economics, American Economic Association, vol. 9(1), pages 274-314, January.
    2. David S. Lee, 2002. "Trimming for Bounds on Treatment Effects with Missing Outcomes," NBER Technical Working Papers 0277, National Bureau of Economic Research, Inc.
    3. Sacks, Audrey, 2012. "Can Donors and Nonstate Actors Undermine CitizensÕ Legitimating Beliefs?," World Bank - Economic Premise, The World Bank, issue 95, pages 1-5, November.
    4. Robert H. Bates & Da-Hsiang Donald Lien, 1985. "A Note on Taxation, Development, and Representative Government," Politics & Society, , vol. 14(1), pages 53-70, March.
    5. repec:idq:ictduk:13721 is not listed on IDEAS
    6. Audrey Sacks, 2012. "Can Donors and Nonstate Actors Undermine Citizens' Legitimating Beliefs?," World Bank Publications - Reports 16955, The World Bank Group.
    7. Samuel Jibao & Wilson Prichard, 2016. "Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1759-1775, December.
    8. Imbens, Guido W & Angrist, Joshua D, 1994. "Identification and Estimation of Local Average Treatment Effects," Econometrica, Econometric Society, vol. 62(2), pages 467-475, March.
    9. Eoin McGuirk, 2013. "The illusory leader: natural resources, taxation and accountability," Public Choice, Springer, vol. 154(3), pages 285-313, March.
    10. Guido W. Imbens & Jeffrey M. Wooldridge, 2009. "Recent Developments in the Econometrics of Program Evaluation," Journal of Economic Literature, American Economic Association, vol. 47(1), pages 5-86, March.
    11. repec:idq:ictduk:17627 is not listed on IDEAS
    12. Ross, Michael L., 2004. "Does Taxation Lead to Representation?," British Journal of Political Science, Cambridge University Press, vol. 34(2), pages 229-249, April.
    13. Jonathan L Weigel, 2020. "The Participation Dividend of Taxation: How Citizens in Congo Engage More with the State When it Tries to Tax Them," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 135(4), pages 1849-1903.
    14. Sacks, Audrey, 2012. "Can donors and non-state actors undermine citizens'legitimating beliefs ?," Policy Research Working Paper Series 6158, The World Bank.
    15. Weigel, Jonathan, 2020. "The participation dividend of taxation: how citizens in Congo engage more with the state when it tries to tax them," LSE Research Online Documents on Economics 104561, London School of Economics and Political Science, LSE Library.
    16. Paler, Laura, 2013. "Keeping the Public Purse: An Experiment in Windfalls, Taxes, and the Incentives to Restrain Government," American Political Science Review, Cambridge University Press, vol. 107(4), pages 706-725, November.
    17. Vanessa van den Boogaard & Wilson Prichard & Rachel Beach & Fariya Mohiuddin, 2022. "Enabling tax bargaining: Supporting more meaningful tax transparency and taxpayer engagement in Ghana and Sierra Leone," Development Policy Review, Overseas Development Institute, vol. 40(1), January.
    18. Prichard, Wilson & Salardi, Paola & Segal, Paul, 2018. "Taxation, non-tax revenue and democracy: New evidence using new cross-country data," World Development, Elsevier, vol. 109(C), pages 295-312.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jonathan L. Weigel & Elie Kabue Ngindu, 2023. "The taxman cometh: Pathways out of a low‐capacity trap in the Democratic Republic of the Congo," Economica, London School of Economics and Political Science, vol. 90(360), pages 1362-1396, October.
    2. Denis Cogneau & Yannick Dupraz & Justine Knebelmann & Sandrine Mesplé-Somps, 2021. "Taxation in Africa from Colonial Times to Present Evidence from former French colonies 1900-2018," Working Papers halshs-03420664, HAL.
    3. Lucie Gadenne, 2017. "Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability," American Economic Journal: Applied Economics, American Economic Association, vol. 9(1), pages 274-314, January.
    4. Weigel, Jonathan, 2020. "The participation dividend of taxation: how citizens in Congo engage more with the state when it tries to tax them," LSE Research Online Documents on Economics 104561, London School of Economics and Political Science, LSE Library.
    5. Sjursen, Ingrid Hoem, 2023. "Accountability and taxation: Experimental evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 216(C), pages 386-432.
    6. Ebi Bassey Okon & Nyong Saviour Okon, 2021. "Sources of State Revenue and State Effectiveness: The Nigerian Experience," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(1), pages 111-122, January.
    7. Cappelen, Alexander W. & Fjeldstad, Odd-Helge & Mmari, Donald & Sjursen, Ingrid Hoem & Tungodden, Bertil, 2021. "Understanding the resource curse: A large-scale experiment on corruption in Tanzania," Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 129-157.
    8. Zhou, Yang-Yang & Grossman, Guy & Ge, Shuning, 2023. "Inclusive refugee-hosting can improve local development and prevent public backlash," World Development, Elsevier, vol. 166(C).
    9. Broms, Rasmus, 2017. "Colonial Revenue Extraction and Modern Day Government Quality in the British Empire," World Development, Elsevier, vol. 90(C), pages 269-280.
    10. Dell’Anno, Roberto, 2020. "Reconciling empirics on the political economy of the resource curse hypothesis. Evidence from long-run relationships between resource dependence, democracy and economic growth in Iran," Resources Policy, Elsevier, vol. 68(C).
    11. Hoem Sjursen, Ingrid, 2018. "Accountability and taxation: Experimental evidence," Discussion Paper Series in Economics 24/2018, Norwegian School of Economics, Department of Economics.
    12. Cockx, Lara & Francken, Nathalie, 2016. "Natural resources: A curse on education spending?," Energy Policy, Elsevier, vol. 92(C), pages 394-408.
    13. Okunogbe,Oyebola Motunrayo & Santoro,Fabrizio, 2022. "Increasing Tax Collection in African Countries : The Role of Information Technology," Policy Research Working Paper Series 10182, The World Bank.
    14. Kresch, Evan Plous & Walker, Mark & Best, Michael Carlos & Gerard, François & Naritomi, Joana, 2023. "Sanitation and property tax compliance: Analyzing the social contract in Brazil," Journal of Development Economics, Elsevier, vol. 160(C).
    15. Kantorowicz, Jarosław & Köppl–Turyna, Monika, 2019. "Disentangling the fiscal effects of local constitutions," Journal of Economic Behavior & Organization, Elsevier, vol. 163(C), pages 63-87.
    16. Pedro L. Rodríguez, José R. Morales, Fancisco J. Monaldi, 2012. "Direct Distribution of Oil Revenues in Venezuela: A Viable Alternative?," Working Papers 306, Center for Global Development.
    17. Marco Caliendo & Stefan Tübbicke, 2020. "New evidence on long-term effects of start-up subsidies: matching estimates and their robustness," Empirical Economics, Springer, vol. 59(4), pages 1605-1631, October.
    18. Ygué Patrice Adegbola1 & Baudelaire YF Kouton Bognon & Pélagie M Hessavi, 2020. "Economic Impact Assessment of Improved Maize Adoption on Poverty: Case Study of Four West African Countries," International Journal of Environmental Sciences & Natural Resources, Juniper Publishers Inc., vol. 26(4), pages 134-141, November.
    19. repec:idq:ictduk:13726 is not listed on IDEAS
    20. Aliou Diagne & Steven Glover & Ben Groom & Jonathan Phillips, 2012. "Africa's Green Revolution? The determinants of the adoption of NERICAs in West Africa," Working Papers 174, Department of Economics, SOAS University of London, UK.
    21. Michelle Yin & Garima Siwach & Dajun Lin, 2023. "Vocational Rehabilitation Services and Labor Market Outcomes for Transition‐Age Youth with Disabilities in Maine," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 42(1), pages 166-197, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:wdevel:v:185:y:2025:i:c:s0305750x24002663. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/worlddev .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.