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• Document

  A review of the evidence: Sexuality education for young people in digital spaces

  United Nations Educational, Scientific and Cultural Organization, 2020

  This desk review examines the available evidence on the extent to which digital content can influence knowledge, attitudes and practices of adolescents and young people (aged 10–24 years), and looks at the potential for digital spaces to be used to add value to the delivery of comprehensive sexuality education (CSE).
• Document

  Urban land value capture in São Paulo, Addis Ababa, and Hyderabad: Differing interpretations, equity impacts, and enabling conditions

  Lincoln Institute of Land Policy, 2020

  This paper presents analysis of the fiscal and equity impacts of urban land value capture (LVC) instruments based on three case studies from the global south. These include the Lideta redevelopment in Addis Ababa, Ethiopia; the Outer Ring Road in Hyderabad, India; and Água Espraiada Urban Operation in São Paulo, Brazil.
• Document

  Can land taxes forster sustainable development? An assessment of fiscal, distributional and implementation issues

  Elsevier, 2018

  Economists argue that land rent taxation is an ideal form of taxation as it causes no deadweight losses. Nevertheless, pure land rent taxation is rarely applied. This paper revisits the case of land taxation for developing countries. We first provide an up-to-date review on land taxation in development countries, including feasibility and implementation challenges.
• Document

  Cities as a strategic resource: Guideline for Ghana’s national urban policy revision

  Ghana Urbanization Think Tank, 2019

  As a regional pioneer, Ghana is busy revising the National Urban Policy (NUP) it released in 2012.
• Organisation

  Ghana Urbanization Think Tank (GUTT)
• Document

  Enhancing property rates administration, collection and enforcement in Uganda: The case of Kampala Capital City Authority (KCCA) and four other municipalities

  International Centre for Tax and Development, 2019

  Uganda was among the first African countries to embrace a decentralised system of government in the 1990s. The objective of this policy was to bring services closer to the people while at the same time enhancing local participation and democracy. The success of decentralisation was, however, greatly dependent on the amount of funds and other resources available to local governments.
• Document

  Local government property tax administration and collaboration with central government: Case studies of Kiambu, Laikipia and Machakos Counties, Kenya

  International Centre for Tax and Development, 2019

  Property taxes are a major source of revenue at sub-national levels in most countries, but their administration is complex, and in most cases the process involves both national and sub-national governments. In Kenya, county governments have legislative authority to levy property taxes and the responsibility to finance some of the cost of the services they provide.
• Document

  Driver and barriers of ICT adoption in revenue collection in Ghana: A case of Accra Metropolitan Assembly

  Leibniz Information Centre for Economics, 2019

  Act 462 of 1993 and Act 936 of 2016 of the Local Government of Ghana delegates power to the District and Municipal Assemblies to formulate and execute plans, programs, and strategies to effectively mobilize resources necessary for the overall development of the district and to levy and collect taxes, rates, duties, and fees.
• Organisation

  Leibniz Information Centre for Economics (ZBW)
• Document

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

  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.

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