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

Resources on Asia

Resources on Latin America

  • 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).

General Resources 

  • 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).
  • 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 Assignment of Revenues and Expenditures in Intergovernmental
Fiscal Relations