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- 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.DocumentInstitute of Development Studies UK, 2017In practical terms most property tax reforms are, first and foremost, efforts to increase tax revenue. But the ultimate goal of tax reform is, of course, broader: expanding tax revenue in order to finance the provision of valuable publicly-provided goods and services. Tax reform is only socially desirable if tax revenue is, in fact, translated into improved public outcomes.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.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.