Searching with a thematic focus on Valuation, Taxation
Showing 21-30 of 31 results
- DocumentLincoln Institute of Land Policy, 2009The 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.DocumentLincoln Institute of Land Policy, 2009The 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.DocumentUniversity of Pretoria, 2010In the context of a widespread focus on decentralisation in Africa, there has been an imperative to find suitable ways to maximise potential own revenue sources at all sub-national government levels.DocumentChr. Michelsen Institute, Norway, 2017Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. Following such low contribution, there is a growing eagerness among policy makers to increase its share in GDP.DocumentInstitute of Development Studies UK, 2017Improving processes for valuing properties lies at the heart of efforts to improve the overall effectiveness of property taxation. Effective property taxation is impossible without efficient property valuation. In practice, however, valuation rolls across most of Africa are incomplete and severely out-ofdate, thus dramatically reducing potential property tax yield.Document
Designing a property tax reform strategy for sub‐Saharan Africa: an analytical framework applied to KenyaWiley Online Library, 2000Countries throughout Sub‐Saharan Africa are exploring options to improve local property taxation. Using the case of Kenya, this article provides an analytical framework for designing an effective property tax reform strategy.DocumentUnited States 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.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.Document
Taxing property in a neo-developmental state: the politics of urban land value capture in Rwanda and EthiopiaOxford University Press, 2017Of the African states experiencing sustained growth and poverty reduction in recent decades, Rwanda and Ethiopia stand out due to the scope of their development visions and relatively effective state-driven transformation, leading them to be compared to the East Asian ‘developmental states’.