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Subnational and Property Tax

While policymakers and academics have increasingly given attention to national-level taxation in developing countries, local government taxation has remained relatively neglected. Yet local taxes have broad and direct impacts on citizens in low-income countries and are likely to have important implications for small business growth, local service delivery, equity, governance, and accountability. Property taxes are of particular interest, as they have significant revenue potential and are non-distortionary, progressive and easily linked to public services – but are nonetheless severely underused in almost all developing countries. Our research aims to build a more extensive body of empirical research on the potential reform of subnational and property taxes, with an emphasis on political economy challenges and cross-country comparison.

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Home Research theme Subnational and Property Tax

Publications

Working Paper

The Enigma of the Central–Local Government Relationship and its Impact on Property Tax Administration in Developing Countries: The Ghanaian Perspective

November 2022
Frank L.K. Ohemeng & Fariya Mohiuddin
Working Paper

Growth or Goods: Examining Tax Morale Among Property Owners in Lagos

November 2022
Nicole Wilson & Leah Rosenzweig
Book

Property Taxes and State Incapacity in Pakistan

June 2022
Muhammad Mujtaba Piracha
Policy Brief

Five Tenets for Consideration When Undertaking Property Tax Reform in Africa

December 2021
Astrid R.N. Haas, Justine Knebelmann & Colette Nyirakamana
African Tax Administration Paper

The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia

November 2020
Dejene Mamo Bekana
Journal Article

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

July 2020
Tom Goodfellow & Olly Owen
See all Related Publications

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Related blogs

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Picture of Accra Ghana
December 2021|
Blog

Implementing a systems approach for effective property taxation in Ghana

by Peter Jongkind

Ghanaian local governments – metropolitan, municipal, and district assemblies (MMDAs) – face several challenges preventing them…

November 2021|
Blog

Increasing collection of income taxes via property ownership: The Borno State experience

by Grema Bukar, John Audu Aziganu, Mohammed Alkali & Mohammed Bashir Ali

Borno State, in north-eastern Nigeria, has faced intractable security challenges in the last decade that has led…

One hundred dollar banknotes flying and streaming from white box, isolated on white background.
October 2021|
Blog

Pandora’s box is open: What should lower-income countries do to tax the wealthy now?

by Giulia Mascagni & Rhiannon McCluskey

The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich…

Picture of Dakar, Senegal
August 2021|
Blog

Developing and adopting new digital tools for property tax reform in Dakar, Senegal 

by Bassirou Sarr, Justine Knebelmann & Victor Pouliquen

In June 2021, eight Senegalese tax agents based in the fiscal centre of Pikine, the country’s…

Dakar Roofs - Beach & Ocean
July 2021|
Blog

Strengthening property valuation for taxation in Dakar, Senegal

by Justine Knebelmann & Victor Pouliquen

Property taxes offer a significant potential for developing cities in Africa, which crucially need revenues to…

DRC Kananga
August 2020|
Blog

The Participation Dividend of Taxation in DRC and Beyond: Recent Evidence and Paths for Future Inquiry

by Elie Kabue Ngindu & Jonathan Weigel

One of the strongest arguments for investing in the tax capacity of developing countries is the…

Research Projects

Current Project

The Political Economy of Progressive Property Tax Reform: Evidence from Pakistan

Ali Cheema, Shandana Khan Mohmand, Adnan Qadir Khan, Michael Carlos Best, Ali Abbas, Ahsan Zia Farooqui & Muhammad Ahmad Amin
Current Project

Can rural property taxation generate revenue? Measuring costs and potential revenue in Sierra Leone

Kevin Grieco
Completed Project

Compliance, Accountability and the Social Contract: Studying the Impacts of Property Tax Reform in Freetown, Sierra Leone

Wilson Prichard, Niccolo Meriggi, IGC, Julian Michel, UCLA & Kevin Grieco, UCLA
Completed Project

The Collateral Effects of Evictions on Property Tax Morale: Class, Preferences and Signals from the State

Lily Tsai, Leah Rosenzweig & Nicole Wilson
Current Project

Learning from Successful Reform in Sierra Leone

Graeme Stewart-Wilson & Wilson Prichard
Completed Project

Bringing Property Owners into the Tax Net in Senegal

Justine Knebelmann, Paris School of Economics, Victor Pouliquen & Bassirou Sarr
See all Related Projects
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International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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