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 61-70 of 94 results

  • Property taxation in North-east Africa: case study of Ethiopia

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute and the African Tax Institute (ATI ), located at the University of Pretoria, South Africa, have formed a joint venture to better understand propertyrelated taxation in Africa....
  • Property taxation in francophone West Africa: case study of Senegal

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute and the African Tax Institute (ATI ), located at the University of Pretoria, South Africa, have formed a joint venture to better understand property-related taxation in Africa....
  • Property taxation in francophone Africa 3: case study of Democratic Republic of the Congo

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute and the African Tax Institute (ATI ), located at the University of Pretoria, South Africa, have formed a joint venture to better understand property-related taxation in Africa....
  • Property taxation in francophone Central Africa: case study of the Republic of Congo

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute of Land Policy and the African Tax Institute (ATI), located at the University of Pretoria, South Africa through a joint partnership are awarding Research Fellowships to African Scholars to undertake research on property related taxation in all the 54 African countries....
  • Property taxation in francophone Central Africa: case study of Rwanda

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute of Land Policy and the African Tax Institute (ATI), located at the University of Pretoria, South Africa through a joint partnership are awarding Research Fellowships to African Scholars to undertake research on property related taxation in all the 54 African countries....
  • Property taxation in francophone Central Africa: case study of Burundi

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute of Land Policy and the African Tax Institute (ATI), located at the University of Pretoria, South Africa through a joint partnership are awarding Research Fellowships to African Scholars to undertake research on property related taxation in all the 54 African countries....
  • Property taxation in francophone West Africa: case study of Côte d’Ivoire

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute and the African Tax Institute (ATI ), located at the University of Pretoria, South Africa, have formed a joint venture to better understand property-related taxation in Africa....
  • Property taxation in francophone Africa 3: case study of democratic Madagascar

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute and the African Tax Institute (ATI), located at the University of Pretoria, South Africa, have formed a joint venture to better understand property-related taxation in Africa. Its goal is to collect data and issue reports on the present status and future prospects of property-related taxes in all 54 African countries, with a primary focus on land and building taxes and real property transfer taxes....
  • Policy implementation under stress: central-local government relations in property tax collection in Tanzania

    Chr. Michelsen Institute, Norway, 2018
    Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context. The administration of property taxes (PT) in Tanzania has been oscillating between decentralised and centralised collection regimes.The paper examines how inter-organisational cooperation influenced implementation of the reforms....
  • Taxing the urban boom: property taxation in Africa

    Chr. Michelsen Institute, Norway, 2017
    The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, and financing. As a result, many African towns and cities are now faced with a governance crisis. The restructuring of governmental functions and finances has entered the core of the development debate.Policy makers are increasingly aware of the potential and need to mobilise domestic revenues through broad based property taxation....

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