Showing 37 - 48 of 53 publications

The Effect of Central Grants on Local Tax and Non-tax Revenue Mobilisation in a Conflict Setting: Evidence from Côte d’Ivoire

by Tiangboho Sanogo & Jean-François Brun

This analysis uses panel data from thirty-five departments over the period 2001-2011 to analyse the effect of grants from central government on local revenue mobilisation in Côte d’Ivoire. The study considers the two components of local own revenue in Côte d’Ivoire: tax revenue (LTR) and non-tax revenue (LNTR). To perform the investigation, the analysis is…

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Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan

by Mujtaba Piracha & Mick Moore

The idea that states seek to maximise their revenue collection has occupied a significant place in contemporary political economy analysis of taxation, and has helped us understand the history of state formation. It is, however, very much at variance with the daily experience of tax policy and practice. Governments are frequently revenue-sacrificers: they fail to…

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Revenue mobilization at sub-national levels in Sudan

by Odd-Helge Fjeldstad

Sudan has undertaken decentralization reforms since the early 1990s, in a federal government system with three tiers: federal, state, and local government levels. Fiscal decentralization was fueled by a decade-long oil boom. With the secession of the South in July 2011, Sudan suffers from large oil revenue losses and significant economic instability. Own revenue mobilization…

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October 2013

Local Government Revenue Mobilisation in Anglophone Africa

by Odd-Helge Fjeldstad & Kari Heggstad

Many local governments in Africa have inadequate resources to deliver the services for which they are responsible. This paper examines opportunities and constraints to improving local revenue mobilisation by urban councils in anglophone Africa, including political and administrative constraints and factors affecting citizens’ compliance. It makes a number of recommendations for future policy research.

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October 2013

Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

by Anuradha Joshi, Wilson Prichard & Christopher Heady

There is growing interest in taxing the informal economy in developing countries. This paper examines the case for giving it greater priority, and suggests that policymakers and researchers should focus less on technical design issues, and more on strategies to encourage compliance, and to increase political and institutional incentives for reform.

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Using Local IT Solutions to Improve Local Government Tax Reform

by Wilson Prichard

Appropriate information technology systems are critical to realising the local government tax reforms that are the focus of growing international attention. The two systems frequently favoured by donors and governments are sophisticated international systems, which offer the (elusive) promise of transformation, or, tailored systems developed locally by donors themselves, which promise low cost and local…

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

by Samuel Jibao & Wilson Prichard

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. This article offers new insights into the political dynamics of property tax reform through a case study of Sierra Leone, focusing on variation in experiences and…

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July 2015

Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa

by Tom Goodfellow

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…

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March 2015

Understanding Low-Level State Capacity: Property Tax Collection in Pakistan

by Mujtaba Piracha & Mick Moore

This paper is based on a detailed analysis of how field staff in the Excise and Taxation Department of the Punjab Provincial Government collect the (very low-yielding) property tax. In general, informal practices and relationships play a major role. More specifically, field staff enjoy considerable discretion in making key decisions about property tax assessment; the…

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January 2015

Revenue Pressure on Mexican Municipalities: Does it Lead to Greater Accountability?

by Caroline Pӧschl

Development scholars are taking renewed interest in the taxation-accountability theory, which broadly claims that if governments are dependent on taxation they will become less corrupt and more accountable to citizens. The need to raise tax revenue is said to spark incentives that lead to mutually beneficial bargaining between the government and its citizens, through which citizens…

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September 2015

Rebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Sierra Leone

by Samuel Jibao & Wilson Prichard

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…

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