Perspectives from the Field: SDC Cooperation for Property Taxation

Tuesday, 11 April 2017
Giulia Mascagni and Christopher Nell
Perspectives from the Field: SDC Cooperation for Property Taxation

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. By doing this, we highlight practical problems and obstacles linked to the collection of property tax, and pragmatic ways in which local tax revenues can be boosted.

IDS Working Paper 486
Publisher IDS
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  • Author
    Giulia Mascagni and Christopher Nell
  • Version
    1.0
  • Created
    Tuesday, 11 April 2017