Addis Ababa. Photo by DFID/Flickr
The resources collected here are designed to assist policy makers – including but not limited to Governors, Assembly Members, Councillors, Mayors, Local Government Officials, MPs, advisors, donors, and International Financial Institutions – in raising revenue.
Resources on Africa
- Alternative Sources of Revenues for Financial Sustainability: A Case of Local Governments in Rwanda - by Henry H. Kellam III and Robert Kehew, prepared by ARD under the Rwandan Fiscal Decentralization Project for the U.S. Agency for International Development (2004).
Effective Revenue Mobilisation by Districts Assemblies: A Case Study of Upper Denkyira East Mucicipal Assembly of Ghana - by Ernest Adu-Gyamfi, American Research Institute for Policy Development (2014).
Tapping the Untapped Potential: GIZ stories in Capacity Development for Local Revenue Enhancement in Sub-Saharan Africa - by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and Sector Network Good Governance in Sub-Saharan Africa (GGA) (2012).
- Rebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Post-Confict Sierra Leone - by Samuel Jibao and Wilson Prichard, International Centre for Taxation and Development (2013).
- Implementing a Local Property Tax Where There Is No Real Estate Market: The Case of Commonly Owned Land in Rural South Africa - by Michael E. Bell and John H. Bowman, Lincoln Institute of Land Policy (2006)
- Local Government Revenue Mobilisation in Anglophone Africa - by Odd-Helge Fjeldstad and Kari Heggstad, Chr Michelsen Institute (2012).
- Local Government Taxation in Sub-Saharan Africa - by Odd-Helge Fjeldstad, Gérard Chambas and Jean-Francois Brun, Chr. Michelsen Institute (2014).
- Mapping Property Taxes in Africa - by Riël C. D. Franszen and Joan M. Youngman, Institute of Land Policy (2009).
- Practical Aspects of Mobilising Property Tax: Experience in Sierra Leone and Malawi - by Paul Fish, Commonwealth Journal of Local Governance (2015).
- To Pay or Not to Pay? Citizens' Views on Taxation in Local Authorities in Tanzania - by Odd-Helge Fjeldstad, Chr. Michelsen Institute (2004).
- China's Property Tax Reform: Progress and Challenges - by Joyce Yanyun Man, Lincoln Institute of Land Policy (2010).
- Property Taxation Bruhat Bengaluru Mahanagara Palike - Peer Experience and Reflective Learning (PEARL) Programme, National Institute of Urban Affairs (NIUA), New Delhi.
- Property Taxes in Selected Asian Countries - Ministry of Finance of the Republic of Indonesia (2013).
Resources on Latin America
- Governance, Taxes, and Land Reform in Latin America - by Victor Lledo, Aaron Schneider and Mick Moore, Institute of Development Studies (2004).
- Implementing Local Tax Property Reform in Brazil - by Omar Pinto Domingos, Lincoln Institute of Land Policy (2012).
- Improving the Performance of the Property Tax in Latin America - by Claudia M. De Cesare, Lincoln Institute of Land Policy (2012).
- Mexicali: A Success Story of Property Tax Reform - by Manuel Perlo Cohen, Land Lines: Newsletter of the Lincoln Institute of Land Policy (1999).
- Property Tax in Developing Countries - by Saulo Santos de Souza, Woodrow Wilson Center Update on the Americas (2013).
- Reform of Land-Based Property Tax in Tijuana and Ensenada, Baja California - by Manuel Perló Cohen and Luis R. Zamorano Ruiz, Lincoln Institute of Land Policy (2000).
- Financing Metropolitan Governments in Developing Countries - by Roy W. Bahl, Johannes F. Linn and Deborah Wetzel, Lincoln Institute of Land Policy (2013).
- The Assignment of Revenues and Expenditures in Intergovernmental Fiscal Relations - by Charles E. McLure and Jorge Martinez-Vazquez, World Bank Institute, Washington D.C. (2000).
- Governing and Financing Cities in the Developing World - by Roy W. Bahl and Johannes F. Linn, Lincoln Institute of Land Policy (2014).
- Impact of municipal billing systems on revenue collecton - by Sumedh Rao, Governance and Social Development Resource Centre, University of Birmingham, UK (2012).
- Laws for Fiscal Responsibility for Subnational Discipline: International Experience - by Lili Liu and Steven B. Webb, World Bank Poverty Reduction and Econonic Management Network, Economic Policy and Debt Department (2011).
- Local Property Taxation and Benefits in Developing Countries: Overcoming Political Resistance? - by Ehtisham Ahmad, Giorgio Brosio and Caroline Pöschl, London School of Economics Asia Research Centre (2014).
- Making the Property Tax Work - by Roy Kelly, International Center for Public Policy (2013).
- Property Tax Reform in Developing Countries: Presentation to Fourth IMF-Japan High Level Conference for Asian Countries, Tokyo - Enid Slack, Institute on Municipal Finance and Governance, University of Toronto (2013).
- Property Tax Reform in Developing and Transition Countries - by Roy Bahl, United States Agency for International Development (2009).
- Strengthening the Local Property Tax: The Need for a Property Tax Expenditure Budget - by Katrina D. Connolly and Michael E. Bell, Lincoln Institute of Land Policy (2011).
- The Challenge of Local Government Financing in Developing Countries - United Nations Human Settlements Programme (UN-Habitat), the City of Barcelona and the Province of Barcelona (2015).