Taxation, Participation and Identity in Dual Polities: Evidence from Sierra Leone

Taxation and state-building transform citizens' relationships with the state, potentially increasing political engagement and fostering national identity. However, these processes often occur in dual polities where weak state institutions coexist with traditional political institutions (TPIs) that anchor local governance and identity. This raises two critical questions: How does state taxation affect citizens' engagement with TPIs? How does it shape local versus national political identities? To address these questions, we leverage a property tax reform in Sierra Leone's Bombali District that created a sharp discontinuity in tax demands. The reform imposed a hard administrative boundary: all properties inside received tax bills while none outside did. This boundary cuts through Bombali Sebora Chiefdom, where TPIs remain central to political life. Our identification strategy assumes outcomes were smooth at the tax boundary prior to the reform. We validate this assumption using two pre-reform data sources. Administrative data on 44,000 properties shows service satisfaction is continuous at the boundary. Original survey data (N=955) reveals no discontinuities in pre-reform taxation or political engagement. Endline data collection is scheduled for early 2026 and preliminary results will be presented at the ECPR workshop.