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- DocumentUSA Agency for International Development, 2009In this paper, we review the practice of property taxation in developing and transition countries, and use this history to suggest a roadmap for reform. We begin with a discussion of the conventional wisdom about the advantages of using the property tax, and of the reasons why this conventional wisdom does not necessarily travel well to the developing country setting.DocumentLincoln Institute of Land Policy, 2009A frica’s enormous challenges and equally great potential have led to intense international debate over how best to assist its citizens. According to the United Nations Educational, Scientific and Cultural Organization (2009), the continent contains 33 of the 49 least developed countries in the world.OrganisationThe Lincoln Institute of Land Policy seeks to improve quality of life through the effective use, taxation, and stewardship of land.DocumentUniversity of Technology, Sydney, 2015Population growth in many of Africa’s towns and cities has outpaced local authority capacity to provide efficient management, infrastructure and financing. There is already debate over the capability and capacity of urban local governments to provide basic services to a growing population, due to budget constraints and inability to raise the required local-level revenue.DocumentOxford University Press, 2015Effective 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.DocumentUniversity of Technology, Sydney, 2015Much literature has been written about the appeal of property tax as a stable source of revenue for subnational governments in developing countries. Building on this significant background of literature is the author’s practical experience working in local government institutions within both Sierra Leone and Malawi.OrganisationUTS is a dynamic and innovative university in central Sydney.Document
Rebuilding local government finance after conflict: the political economy of property tax reform in post-conflict Sierra LeoneInstitute of Development Studies UK, 2013This 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.DocumentInstitute of Development Studies UK, 2018Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now seen by some observers as a beacon of megacity development. Most academic attention has focused on personal income taxation, which comprises the lion’s share of government revenue in Lagos.DocumentInstitute of Development Studies UK, 2018This primer is designed to help programmes that aim to build participation into economic decision-making to better understand what ‘participation’ means.It focuses on what does meaningful participation in economic decision-making mean, and what might it look like? What does it mean to support people to have more control over their economic futures, and how might programmes do this?