Key Issues and Collections

Latest documents

  • Document

    The role of ICT in property tax administration: Lessons from Tanzania

    W. McCluskey, C. Huang / Chr. Michelsen Institute, Norway, 2019
    A key problem facing revenue administrations in many developing countries is that they operate manual paper-based recording systems. This is particularly the case for property taxation. Revenue leakages are common and occur because of untimely collection, corruption and under-collection.
  • Document

    Property tax reform for local government revenue mobilisation in sub-Saharan Africa

    H. Granger / Adam Smith Institute, 2019
    To ensure sustainability and accountability of financing the Sustainable Development Goals and challenging infrastructure needs, developing country governments and development partners are looking at a range of measures to enhance domestic revenue mobilisation. One of the measures that is often cited, especially as a source of local government own revenue is property taxation.
  • Document

    Land and property tax for municipal finance

    P. Collier, E. Glaeser, A. Venables, P. Manwaring, M. Blake / International Growth Centre, 2018
    As cities grow, the wealth they create becomes capitalised in the rising land values of the city. Parts of peri-urban land in Kigali have increased in value over 1000-fold in the last 10 years. The question for policy then, is who captures this gain? The default option is that it gets captured by a few lucky individuals.
  • Document

    Land and property taxes: Exploiting untapped municipal revenues

    P. Collier, E. Glaeser, A. Venables, P. Manwaring, M. Blake / International Growth Centre, 2018
    This brief outlines the importance of annual land and property tax as a source of municipal finance and explores trade-offs that policymakers face in implementing reform. It also identifies examples of best practice for reform from cities across the developing world.
  • Document

    Information and Communication Technology (ICT) on revenue collection by Kenyan counties

    R. Githinji, M. Mwaniki, K. Kirwa, S. Mutongwa / Human Resource Management Academic Research Society, 2014
    For sustainable growth and poverty reduction to take place in African countries specifically in Kenya and more so in Kenyan counties, it is essential that a coherent, dynamic and domestically driven capital accumulation, intermediation and Computerization process take root .
  • Document

    The role of Information Communication Technology to enhance property tax revenue in Africa: A tale of four cities in three ountries

    W. McCluskey, R. Franzsen, M. Kabinga, C. Kasese / International Centre for Tax and Development, 2018
    Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other ownsource revenues. Increasingly, developing countries, including those in Africa, are managing large volumes of data on taxable properties and taxpayers within the ICT environment.

Blog

What's new

7th July 2020
In the context of the Covid-19 pandemic, cash-strapped governments across Africa will be looking for ways to fill revenue gaps.
2nd July 2020
The Partnership for Economic Policy (PEP) has launched a new call for project proposals on the theme of Climate change in Sub-Saharan Africa: The impacts and responses for women and girls. This initiative aims to produce the evidence that local and national policymakers need to inform specific policy interventions for:
Sanitation workers manually emptying faecal sludge from pits in Bangalore, India
23rd June 2020
Join the Coalition for Religious Equality and Inclusive Development (CREID) online to hear from UK Special Envoy on FoRB and our international panel of experts discuss religious inequalities and Covid-19.
17th March 2020
Following the global commodities boom, investment has poured into large-scale extractive, green energy and other resource development projects around the world. Many of these are in the rural margins – places geographically but also politically distant from the centres of economic power.
photo of Library Square on University of Sussex campus
11th February 2020
There is increasing pressure on all of us to make better use of evidence in decision-making whether we work in research, government or NGOs.