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 91-94 of 94 results

  • The political economy of property tax in Africa: explaining reform outcomes in Sierra Leone

    Oxford University Press, 2015
    Effective local government taxation is critical to achieving the governance benefits widely attributed to decentralization, but in practice successful tax reform has been rare because of entrenched political resistance....
  • Practical aspects of mobilising property tax: experience in Sierra Leone and Malawi

    University of Technology, Sydney, 2015
    Much literature has been written about the appeal of property tax as a stable source of revenue for subnational governments in developing countries. Building on this significant background of literature is the author’s practical experience working in local government institutions within both Sierra Leone and Malawi.This article relates to the development and testing of a process of mobilizing the internally generated property tax revenues of local governments, and reports on the results of that process, and the challenges and lessons learned....
  • Rebuilding local government finance after conflict: the political economy of property tax reform in post-conflict Sierra Leone

    Institute of Development Studies UK, 2013
    This research explores relatively successful reforms of the local property tax system in the four largest city councils in Sierra Leone. Deriving lessons from differing outcomes across the four councils, it highlights three key messages about the determinants of successful reform. First, relatively modest and targeted support from the international community and the central government has been critical.However, the success of such initiatives must be grounded in a focus on longer-term, hands-on, local-level partnerships....
  • Taxation, property rights and the social contract in Lagos

    Institute of Development Studies UK, 2018
    Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now seen by some observers as a beacon of megacity development. Most academic attention has focused on personal income taxation, which comprises the lion’s share of government revenue in Lagos....


See all content in Eldis on Taxation