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  • Document

    Towards citywide participatory planning: emerging community-led practices in three African cities

    Global Development Institute, University of Manchester, 2018
    In this working paper the authors seek to contribute to debates about the scaling up of citizen participation in towns and cities of the Global South through a focus on participatory planning. The contribution is three-fold.
  • Document

    The property tax – in theory and practice

    University of Toronto Press, 2011
    The property tax is considered to be a good tax for local governments, mainly because of the connection between the types of services funded at the local level and the benefit to property values. Yet property tax revenues rarely account for more than 3 percent of Gross Domestic Product (GDP) in any country.
  • Document

    Local government revenue mobilisation in anglophone Africa

    Chr. Michelsen Institute, Norway, 2012
    This paper examines opportunities and constraints facing local revenue mobilization in Anglophone Africa with an emphasis on urban settings. Specific revenue instruments and their effects on economic efficiency, income distribution and accountability are discussed.
  • Document

    Taxing immovable property revenue potential and implementation challenges

    International Monetary Fund, 2013
    The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness.
  • Document

    Rebuilding local government finances after conflict: lessons from a property tax reform programme in post-conflict Sierra Leone

    Routledge Taylor and Francis Group, 2016
    This research interrogates the factors underpinning the relative success of a property tax reform programme in Sierra Leone. Recognising the importance of politics in shaping reform outcomes, it highlights reform strategies that have contributed to overcoming both technical and political barriers to reform. It highlights three interconnected arguments.
  • Document

    Property taxation in North-east Africa: case study of Ethiopia

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute and the African Tax Institute (ATI ), located at the University of Pretoria, South Africa, have formed a joint venture to better understand propertyrelated taxation in Africa.
  • Document

    Property taxation in francophone West Africa: case study of Senegal

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute and the African Tax Institute (ATI ), located at the University of Pretoria, South Africa, have formed a joint venture to better understand property-related taxation in Africa.
  • Document

    Property taxation in francophone Africa 3: case study of Democratic Republic of the Congo

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute and the African Tax Institute (ATI ), located at the University of Pretoria, South Africa, have formed a joint venture to better understand property-related taxation in Africa.
  • Document

    Property taxation in francophone Central Africa: case study of Rwanda

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute of Land Policy and the African Tax Institute (ATI), located at the University of Pretoria, South Africa through a joint partnership are awarding Research Fellowships to African Scholars to undertake research on property related taxation in all the 54 African countries.
  • Document

    Property taxation in francophone Central Africa: case study of the Republic of Congo

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute of Land Policy and the African Tax Institute (ATI), located at the University of Pretoria, South Africa through a joint partnership are awarding Research Fellowships to African Scholars to undertake research on property related taxation in all the 54 African countries.

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