Local Government Revenue Initiative Library

Amidst rapid urbanisation, cities in the Global South face major revenue needs in order to meet urgent spending priorities and to build the foundation for stronger local social contracts. Yet in practice, local government revenue raising efforts – and property taxes in particular – are frequently ineffective, inequitable and unaccountable.

The Local Government Revenue Initiative (LoGRI) aims to develop policy relevant research, knowledge, expertise, and tools to support governments to raise more local government revenue, more equitably and fairly, and in ways that promote trust, transparency, and accountability.

The LoGRI program is based at the Munk School of Global Affairs and Public Policy at the University of Toronto and expands the previous work of the African Property Tax Initiative (APTI). It is supported by funding from the Bill & Melinda Gates Foundation, the French Ministry of Economics, Finance and Recovery, the Norwegian Agency for Development Cooperation (Norad) and German Development Cooperation implemented by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH.

This library is intended to be of use to LoGRI stakeholders, with resources on the Initiative’s key themes.

Image credit: Kampala city center | Lauren Parnell Marino | Flickr | CC BY NC 2.0

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Showing 21-30 of 94 results

  • A global compendium and meta-analysis of property tax systems

    Lincoln Institute of Land Policy, 2013
    This report is a global compendium of significant features of systems for recurrently taxing land and buildings. It is based on works in English, many of which were published by the Lincoln Institute of Land Policy. Its aim is to provide researchers and practitioners with useful information about these sources and with facts and patterns of system features, revenue statistics, and other data. It reports on systems in 187 countries (twenty-nine countries do not have such taxes; the situation in four countries is unclear)....
  • Designing land value capture tools in the context of complex tenurial and deficient land use regulatory regimes in Accra, Ghana

    Lincoln Institute of Land Policy, 2019
    Rapid urbanization has increased the demand for urban infrastructure services. Municipalities have attempted to finance infrastructure services with value capture instruments. The paper highlights how value capture instruments are designed and implemented in Ghana. The study used the case study strategy of inquiry and multiple case study design to locate the research within the contexts of fiscal decentralization policies, urban planning and land tenure frameworks....
  • Urban land value capture in São Paulo, Addis Ababa, and Hyderabad: Differing interpretations, equity impacts, and enabling conditions

    Lincoln Institute of Land Policy, 2020
    This paper presents analysis of the fiscal and equity impacts of urban land value capture (LVC) instruments based on three case studies from the global south. These include the Lideta redevelopment in Addis Ababa, Ethiopia; the Outer Ring Road in Hyderabad, India; and Água Espraiada Urban Operation in São Paulo, Brazil....
  • Can land taxes forster sustainable development? An assessment of fiscal, distributional and implementation issues

    Elsevier, 2018
    Economists argue that land rent taxation is an ideal form of taxation as it causes no deadweight losses. Nevertheless, pure land rent taxation is rarely applied. This paper revisits the case of land taxation for developing countries. We first provide an up-to-date review on land taxation in development countries, including feasibility and implementation challenges.The authors then simulate land tax reforms for Rwanda, Peru, Nicaragua and Indonesia, based on household surveys....
  • Cities as a strategic resource: Guideline for Ghana’s national urban policy revision

    Ghana Urbanization Think Tank, 2019
    As a regional pioneer, Ghana is busy revising the National Urban Policy (NUP) it released in 2012....
  • Enhancing property rates administration, collection and enforcement in Uganda: The case of Kampala Capital City Authority (KCCA) and four other municipalities

    International Centre for Tax and Development, 2019
    Uganda was among the first African countries to embrace a decentralised system of government in the 1990s. The objective of this policy was to bring services closer to the people while at the same time enhancing local participation and democracy. The success of decentralisation was, however, greatly dependent on the amount of funds and other resources available to local governments. Before it was scrapped, graduated tax – a form of poll tax – contributed a significant part of local government own source revenue....
  • Local government property tax administration and collaboration with central government: Case studies of Kiambu, Laikipia and Machakos Counties, Kenya

    International Centre for Tax and Development, 2019
    Property taxes are a major source of revenue at sub-national levels in most countries, but their administration is complex, and in most cases the process involves both national and sub-national governments. In Kenya, county governments have legislative authority to levy property taxes and the responsibility to finance some of the cost of the services they provide....
  • Driver and barriers of ICT adoption in revenue collection in Ghana: A case of Accra Metropolitan Assembly

    Leibniz Information Centre for Economics, 2019
    Act 462 of 1993 and Act 936 of 2016 of the Local Government of Ghana delegates power to the District and Municipal Assemblies to formulate and execute plans, programs, and strategies to effectively mobilize resources necessary for the overall development of the district and to levy and collect taxes, rates, duties, and fees. Over the years, the Accra Metropolitan Assembly (AMA) has been trying to implement what the act states. However, the Assembly faces challenges of revenue collection, storage, and dissemination of information....
  • The role of ICT in property tax administration: Lessons from Tanzania

    Chr. Michelsen Institute, Norway, 2019
    A key problem facing revenue administrations in many developing countries is that they operate manual paper-based recording systems. This is particularly the case for property taxation. Revenue leakages are common and occur because of untimely collection, corruption and under-collection. Difficulties emerge in estimating how many taxpayers are missing from their registered rolls, how many of those who are registered are inactive, and how much is actually being evaded through non-payments, corruption and ineffective billing systems....
  • Property tax reform for local government revenue mobilisation in sub-Saharan Africa

    Adam Smith Institute, 2019
    To ensure sustainability and accountability of financing the Sustainable Development Goals and challenging infrastructure needs, developing country governments and development partners are looking at a range of measures to enhance domestic revenue mobilisation. One of the measures that is often cited, especially as a source of local government own revenue is property taxation....

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