Showing 1 - 12 of 33 publications

Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos

by Tom Goodfellow & Olly Owen

The importance of tenure security for development and wellbeing is often reduced to questions about how titles can guarantee rights, overlooking the contested and layered nature of property rights themselves. We use the case of Lagos to analyse property rights as ‘analogue’ rather than ‘digital’ in nature – things that only exist by degree, where…

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November 2019

Simplifying Property Tax Administration in Africa: Piloting a Points-Based Valuation in Freetown, Sierra Leone

by Kevin Grieco, Abou Bakarr Kamara, Niccoló F. Meriggi, Julian Michel, Wilson Prichard & Graeme Stewart-Wilson

The current method of property valuation in Freetown, Sierra Leone is highly inaccurate and generally regressive, as it does not take subjective property characteristics that are major determinants of value into account. The newly elected Mayor Yvonne Aki-Sawyerr made revenue mobilisation a central pillar of her ‘Transform Freetown’ agenda. As a means of achieving this,…

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September 2019

Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities

by David Bakibinga & Dan Ngabirano

Uganda embraced decentralisation as a system of governance in the early 1990’s. The success of decentralisation was pegged on the capacity of the local governments to mobilise their own revenues in order to fulfill their responsibilities. Before its suspension in 2005 and eventual abolition in 2008, graduated tax constituted a dominant source of local revenue….

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Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities

by David Bakibinga & Dan Ngabirano

Uganda was among the first African countries to embrace a decentralised system of government in the 1990s. The objective of this policy was to bring services closer to the people while at the same time enhancing local participation and democracy. The success of decentralisation was, however, greatly dependent on the amount of funds and other…

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The Role of Information Technology to Enhance Property Tax Revenue in Kenya, Tanzania and Zambia

by William McCluskey, Riël Franzsen, Mundia Kabinga & Chabala Kasese

Public finance theory suggests that property tax is an ideal local tax. But it’s also a ‘data-hungry’ tax, making it difficult and costly to administer properly— especially at the local government level where capacity, skills and resources are often lacking. Given its high data demands, property tax administration lends itself to the application of modern…

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January 2019

Policy Implementation Under Stress: Central-Local Government Relations in Property Tax Administration in Tanzania

by Odd-Helge Fjeldstad, Merima Ali & Lucas Katera

Purpose Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context. The administration of property taxes (PT) in Tanzania has been oscillating between decentralised…

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Local Government Property Tax Administration and Collaboration with Central Government: Case Studies from Kenya

by Rose Wanjiru, Anne Wanyagathi Maina & Eldah Onsomu with Graeme Stewart-Wilson

Property taxes are an important revenue source for subnational governments. Across sub-Saharan Africa collection of property taxes is made up of several distinct processes, some situated at the national level, and some at the local level. Thus, inter-organisational cooperation and institution-based trust are essential for the successful implementation of property taxation. Because of the common…

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April 2019

Local Government Property Tax Administration and Collaboration with Central Government: Case Studies of Kiambu, Laikipia and Machakos Counties, Kenya

by Rose Wanjiru, Anne Wanyagathi Maina & Eldah Onsomu with Graeme Stewart-Wilson

Property taxes are a major source of revenue at sub-national levels in most countries, but their administration is complex, and in most cases the process involves both national and sub-national governments. In Kenya, county governments have legislative authority to levy property taxes and the responsibility to finance some of the cost of the services they…

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January 2019

Property Tax in African Secondary Cities: Insights from the Cases of Kisumu (Kenya) and M’Bour (Senegal)

by Liza Rose Cirolia & James Christopher Mizes

This working paper adopts an urban lens on property tax. It focuses specifically on how property tax operates in two African secondary cities, Kisumu (Kenya) and M’Bour (Senegal). The paper identifies three factors shaping the low levels of property tax collection in the two case cities. These are the misalignment between the spatial scale of…

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November 2018

The Role of Information Communication Technology to Enhance Property Tax Revenue in Africa: A Tale of Four Cities in Three Countries

by William McCluskey, Riël Franzsen , Mundia Kabinga & Chabala Kasese

Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other own-source revenues. Increasingly, developing countries, including those in Africa, are managing large volumes of data on taxable properties and taxpayers within the ICT environment. With reference to four African cities, this paper…

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