African Property Tax Initiative Library
Resources to enhance the exchange of tax knowledge in Nigeria
Research focusing on challenges in increasing property tax revenues in Africa
Resources on topics related to taxation in Ethiopia, ranging from tax policy to tax administration, and from academic papers to practical case studies
Africa is the fastest urbanising continent on the planet. In order to provide citizens with adequate public goods and services and invest in the required infrastructure, African cities need sufficient and sustainable revenues. Property taxation is equitable, and provides stable funding for local governments. In developed countries, property taxes are the mainstay of local funding, with collection amounting to 2.2% of GDP on average.
In developing and transition countries, the average yield is 0.6% of GDP, while in Africa the tally averages a mere 0.38%. With many African cities booming, this represents a significant opportunity: If prosperous African cities could increase the proportion of tax collected from property, they could do much more to improve the quality of life of their communities.
African countries face a number of technical, administrative, and political challenges in increasing property tax revenues, and research is needed to inform reform processes. To this end, the African Property Tax Initiative (APTI) was established in 2017. It is coordinated by the International Centre for Tax and Development (ICTD) with funding from the Bill and Melinda Gates Foundation. This library is intended to be of use to APTI members, with resources on the Initiative’s four core themes.
Image credit: Kampala city center | Lauren Parnell Marino | Flickr | CC BY NC 2.0
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Property taxation in francophone Central Africa: case study of Cameroon
Lincoln Institute of Land Policy, 2009The 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 Southern Africa: case study of Comoros
Lincoln Institute of Land Policy, 2009The 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 Gabon
Lincoln Institute of Land Policy, 2009The 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 4: case study of niger
Lincoln Institute of Land Policy, 2009The 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....Property taxation in three francophone countries in West and Central Africa: regional overview
Lincoln Institute of Land Policy, 2009The 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....An overview of property taxation in lusophone Africa
Lincoln Institute of Land Policy, 2009The 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 two francophone countries in Central and West Africa
Lincoln Institute of Land Policy, 2009The 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 anglophone West Africa: regional overview
Lincoln Institute of Land Policy, 2009The 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....Mobilising tax revenue to finance development: the case for property taxation in francophone Africa
University of Pretoria, 2010In the context of a widespread focus on decentralisation in Africa, there has been an imperative to find suitable ways to maximise potential own revenue sources at all sub-national government levels.This need in particular and the need for greater domestic resource mobilisation by African states in general have been exacerbated by the current global financial crisis that has led many countries into recession and left developed and developing countries alike scrambling to find solutions at home....Mobilising sustainable local government revenue in Ghana: modelling property rates and business taxes
University of Technology, Sydney, 2015Property rates and business operating license fees constitute the major revenue sources for local government authorities. Accurate assessment of these revenues enhances the revenue base and effectiveness of their generation. Assessment of property rates and business operating license fees have been identified as one of the limiting factors that inhibit the revenue potential of local government authorities....