This project has two components. The first part aims to critically examine the efforts to identify and register properties and owners in Senegal and the factors underlining the willingness of the central government to invest in reform efforts when the revenue yields or overall benefits do not accrue to them. The second component will examine collaborative relationships in property tax administration between central government administrations and between the central government and local governments, with a particular focus on the variation in strategies between cities to engage with the central government.
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