Research in Brief 16

Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos from of a city seen as in permanent ‘crisis’ to a beacon of ‘megacity development’. Most attention has focused on Personal Income Taxation (PIT). Less attention has been devoted to another innovation – the property tax or Land Use Charge (LUC). Yet the story of property taxation in Lagos since the early 2000s is important not only in terms of enormous increases in collection, but because of the ways in which it has helped to solidify the ‘fiscal contract’ between state and society. Read the full working paper here.


Tom Goodfellow

Tom Goodfellow is a Senior Lecturer in the Department of Urban Studies and Planning at the University of Sheffield. His research concerns the political economy of urban development in Africa, with particular interests in the politics of urban informal economies, urban conflict and violence, land governance and taxation.

Olly Owen

Olly Owen is an ESRC Future Research Leaders Fellow at the Oxford Department for International Development. With a background in anthropology, his research focuses on politics and governance in West Africa, particularly on policing structures and practices and fiscal governance issues in Nigeria.
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