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

In this collection


Showing 51-60 of 94 results

  • Central-local government roles and relationships in property taxation

    Institute of Development Studies UK, 2018
    Should central or local governments be responsible for collection and administration of property taxes? There is great variation in practice across the continent, but one particularly significant divide is that between francophone and anglophone countries. The former commonly adopt centralised systems, while the latter usually decentralise key aspects of property taxation such as collection and administration....
  • Property tax in Africa

    Lincoln Institute of Land Policy, 2017
    This book—the first comprehensive study of the property tax in Africa—provides an overview of the property tax systems of 29 African countries, mapping out the most salient features of each. It also includes four regional reviews covering Anglophone, Francophone, Lusophone, and North African countries, and an in-depth discussion of key policy and administrative issues, including the tax base, exemptions and other relief, the tax rate, valuation and assessment, billing, collection, and enforcement. ...
  • Property taxation and economic development: lessons from Rwanda and Ethiopia

    Sheffield Political Economy Research Institute, 2016
    Property taxation is increasingly emerging on the international development agenda, amid growing recognition that it is an underutilised source of revenue for state building and redistribution.The brief explores the challenges, opportunities and pitfalls of property taxation, and how it relates to land ownership, through analysis of Rwanda and Ethiopia: two rapidly urbanising countries whose recent economic growth and poverty reduction has been more consistent than most others in Africa....
  • How property tax would benefit Africa

    Africa Research Institute, 2015
    The developmental benefits of governments taxing citizens, even for modest sums, are often disregarded. African governments have long depended on revenue from natural resources or foreign aid to fund budgets. While the potential contribution that better domestic resource mobilisation could make to national finances has received greater attention since the 2008 global financial crisis, international donors often fail to recall the central role that bargaining over taxation has played in building effective, accountable and responsive states across the developed world....
  • Valuation for property tax purposes

    Institute of Development Studies UK, 2017
    Improving processes for valuing properties lies at the heart of efforts to improve the overall effectiveness of property taxation. Effective property taxation is impossible without efficient property valuation. In practice, however, valuation rolls across most of Africa are incomplete and severely out-ofdate, thus dramatically reducing potential property tax yield....
  • Linking property tax revenue and public services

    Institute of Development Studies UK, 2017
    In practical terms most property tax reforms are, first and foremost, efforts to increase tax revenue. But the ultimate goal of tax reform is, of course, broader: expanding tax revenue in order to finance the provision of valuable publicly-provided goods and services. Tax reform is only socially desirable if tax revenue is, in fact, translated into improved public outcomes....
  • The property tax – in theory and practice

    University of Toronto Press, 2011
    The property tax is considered to be a good tax for local governments, mainly because of the connection between the types of services funded at the local level and the benefit to property values. Yet property tax revenues rarely account for more than 3 percent of Gross Domestic Product (GDP) in any country....
  • Local government revenue mobilisation in anglophone Africa

    Chr. Michelsen Institute, Norway, 2012
    This paper examines opportunities and constraints facing local revenue mobilization in Anglophone Africa with an emphasis on urban settings. Specific revenue instruments and their effects on economic efficiency, income distribution and accountability are discussed. In particular, political and administrative constraints facing various revenue instruments and factors affecting citizens’ compliance behaviour are addressed.The analysis is exemplified by cases from across Anglophone Africa....
  • Taxing immovable property revenue potential and implementation challenges

    International Monetary Fund, 2013
    The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries.This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use....
  • Rebuilding local government finances after conflict: lessons from a property tax reform programme in post-conflict Sierra Leone

    Routledge Taylor and Francis Group, 2016
    This research interrogates the factors underpinning the relative success of a property tax reform programme in Sierra Leone. Recognising the importance of politics in shaping reform outcomes, it highlights reform strategies that have contributed to overcoming both technical and political barriers to reform. It highlights three interconnected arguments.First, there is a need for long-term, hands-on, local partnerships that support local capacity, help to confront political resistance and build a constituency for reform....


See all content in Eldis on Taxation