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

 reset

Showing 81-90 of 94 results

  • Mobilising tax revenue to finance development: the case for property taxation in francophone Africa

    University of Pretoria, 2010
    In 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, 2015
    Property 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....
  • Constraints on property rating in the Offinso South Municipality of Ghana

    University of Technology, Sydney, 2013
    The potential of property rate has been least tapped by decentralized governments in Ghana. This paper investigates the property rating system in Ghana through a case study of Offinso South Municipality (OSM). Questionnaires were used to gather empirical data from property owners in the municipality....
  • Taxing property in a neo-developmental state: the politics of urban land value capture in Rwanda and Ethiopia

    Oxford University Press, 2017
    Of the African states experiencing sustained growth and poverty reduction in recent decades, Rwanda and Ethiopia stand out due to the scope of their development visions and relatively effective state-driven transformation, leading them to be compared to the East Asian ‘developmental states’....
  • Property taxation in developing countries

    Chr. Michelsen Institute, Norway, 2017
    Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. Following such low contribution, there is a growing eagerness among policy makers to increase its share in GDP.This policy brief provides a theoretical rationale behind such enthusiasm by discussing the reasons for considering PT as a ‘good’ tax compared to other forms of taxes such as income and consumption tax. It also elaborates on conditions under which PT may lead to inefficiencies and inequities....
  • Taxing the urban boom: property taxation and land leasing in Kigali and Addis Ababa

    International Centre for Tax and Development, 2015
    Much contemporary economic growth in Africa is driven by urban service sectors including construction and real estate. This manifests in rapidly transforming landscapes and the proliferation of valuable property in the continent’s booming large cities, often accompanied by growing socio-economic inequality. In this context, improving systems for property taxation is an urgent and growing need – something that national and international policymakers increasingly recognise....
  • Perspectives from the field: SDC cooperation for property taxation

    Institute of Development Studies UK, 2017
    This paper reviews three projects implemented in the Swiss Agency for Development and Cooperation’s (SDC) Democratisation, Decentralisation and Local Governance Network (DDLGN) that aim to provide incentives for local governments to increase tax compliance and revenues.The investigation focuses on three projects that aim to improve local revenue mobilisation: (1) a competition among municipalities in Serbia, (2) a performance-based grant system in Kosovo, and (3) a project on municipal social accountability in Mozambique....
  • Designing a property tax reform strategy for sub‐Saharan Africa: an analytical framework applied to Kenya

    Wiley Online Library, 2000
    Countries throughout Sub‐Saharan Africa are exploring options to improve local property taxation. Using the case of Kenya, this article provides an analytical framework for designing an effective property tax reform strategy.The first section presents a general conceptual model of property tax revenues, identifying four critical ratios that ultimately determine the effectiveness of any property tax system—namely, the coverage ratio, the valuation ratio, the tax ratio, and the collection ratio....
  • Mapping property taxes in Africa

    Lincoln Institute of Land Policy, 2009
    A frica’s enormous challenges and equally great potential have led to intense international debate over how best to assist its citizens. According to the United Nations Educational, Scientific and Cultural Organization (2009), the continent contains 33 of the 49 least developed countries in the world. Its population faces pressing needs ranging from basic health care and education to improved governance and strengthened legal systems.At the same time, some critics charge that direct aid to Africa has undermined indigenous economic and political growth (Moyo 2009)....
  • Property rating potentials and hurdles: what can be done to boost property rating in Ghana?

    University of Technology, Sydney, 2015
     Population growth in many of Africa’s towns and cities has outpaced local authority capacity to provide efficient management, infrastructure and financing. There is already debate over the capability and capacity of urban local governments to provide basic services to a growing population, due to budget constraints and inability to raise the required local-level revenue....

Pages

See all content in Eldis on Taxation