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How Local Authorities Can Exploit the Potential for Effective Property Taxes: A Case Study of Harare

This paper explores administrative challenges that developing countries face in property tax administration. It is internationally acknowledged that local authorities play a vital role in enhancing a country’s economic growth and provision of publi…

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

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…

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

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 legislat…

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

Urban service sectors including construction and real estate drives contemporary economic growth in Africa. This manifests in rapidly transforming landscapes and the proliferation of valuable property in the continent’s booming large cities, often …

Assessment of the Impact of Institutional Reforms on Mobilization of Property Tax Revenue

Property taxation in Tanzania is one among sources that the government can potentially and largely use to widen its tax base and increase revenue collection. Being directly visible to taxpayers, by design it is relatively easier from the taxpayers’ …

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

Economists generally consider property taxes to be good taxes, and many countries are encouraged to increase and improve revenue collection from property taxes. Beyond the economic efficiency of property taxation, research suggests that the politica…

Five Tenets for Consideration when Undertaking Property Tax Reform in Africa

The current COVID-19 pandemic and associated economic crisis have seen Africa fall into recession for the first time in over 25 years. This has strained already limited local government resources significantly. At the same time, the pandemic has hig…

Improving Property Tax Compliance in Tanzania

Text message reminders with a threat of fine can increase property tax compliance. This effect increases when local government leaders are involved in property tax collection. Local government leaders should be seen as key to enhancing compliance wi…

Une Approche Participative peut Améliorer la Mobilisation des Taxes Foncières au Bénin / Improving Property tax mobilization in Benin through a Consultative Approach

The implementation of a property tax mobilisation policy that takes taxpayers' concerns to heart is essential to improve tax compliance in Benin. The tax administration, in collaboration with local authorities, must: inform property owners more abou…

Citizen Participation and Mobilization of Local Tax Resources in Benin: The Case of the Taxation of Built and Unbuilt Property Taxes

This study assesses the causal impact of tax education on property-tax collection in Benin. Two different treatments (deterrence and persuasion) were administered through a randomized controlled trial. The results show that both treatments have posi…

Local Authorities and Tax Collection: Experimental Evidence from Tanzania

Property tax is a potential revenue source in developing countries but contributes little to total tax revenue. Evidence indicates that property tax contributes on average less than 1% of GDP in developing countries and below 0.5% of GDP for African…

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