Yaounde city. Photo by CIFOR/Flickr
The resources collected here are designed to assist researchers – including but not limited to academics, think tanks, donors, students, research departments within urban governments and tax authorities – to better understand the latest literature and findings on raising revenue in urban areas. The resources include literature reviews, policy briefs, reports, data sets, journal articles and more.
Resources on Africa
- A Review of Revenue Generation in Nigeria Local Government: A Case Study of Ekiti State by Olaoye Clement Olatunji, O. Asaolu Taiwo and J. O. Adewoye - International Business Management (3), Medwell Journals (2009).
- Connecting African Jurisprudence to Universal Jurisprudence Through a Shared Understanding of Contract by Dominic Burbidge - in Onazi, Oche (Eds.), African Legal Theory and Contemporary Problems: Critical Essays (2014).
- Rebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Sierra Leone by Samuel Jibao and Wilson Prichard - ICTD Working Paper 12 (2015).
- Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa by Tom Goodfellow - ICTD Working Paper 38 (2015).
- The Social Contract in Africa: A Review by Dominic Burbidge - Oxford University Working Paper (2017).
- The Political Economy of Property Tax in Africa: Explaining Reform Outcomes in Sierra Leone by Samuel Jibao and Wilson Prichard - African Affairs (2015).
- Implementing Property Tax Reform in Tanzania by Roy Kelly and Zainab Musunu - Lincoln Institute of Land Policy (2009).
- Decentralization, Local Taxation and Citizenship in Senegal by Kristine Juul, Development and Change - International Institute of Social Studies (2006).
- Designing a Property Tax Reform Strategy for Sub-Saharan Africa: An Analytical Framework Applied to Kenya by Roy Kelly - Public Budgeting and Finance (2000).
- Do External Grants to District Governments Discourage Own-Revenue Generation? A Look at Public Finance Dynamics in Ghana by Tewodaj Mogues, Samuel Benin and Godsway Cudjoe - International Food Policy Research Institute (2009).
- Local Revenue Mobilization Mechanisms: Evidence from the Abura-Asebu-Kwamankese District in Ghana by Ernest Opuku, Christian Kyeremeh and Daniel Odoom - Developing Country Studies (2004).
- Local Revenue Mobilization in Urban Settings in Africa by Odd-Helge Fjeldstad - Chr. Michelsen Institue (CMI) Working Paper (2006).
- Private Tax Collection: Remnant of the Past or a Way Forward? Evidence from Rural Uganda by Vegard Iversen, Odd-Helge Fjeldstad, Godfrey Bahiigwa, Frank Ellis and Robert James - Public Administration and Development (2006).
- Problems of Revenue Generation in Local Government Administration in Nigeria by S. O. Uhunmwuangho and Stanley Aibieyi - Afrrev Ijah (2013).
- Property Rating Potentials and Hurdles: What can be done to boost property rating in Ghana? by Elias Danyi Kuusaana - Commonwealth Journal of Local Governance (2015).
- Taxation, Coercion and Donors: Local Government Tax Enforcement in Tanzania by Odd-Helge Fjeldstad - The Journal of Modern African Studies (2001).
- Taxes, Institutions and Local Governance: Evidence from a Natural Experiment in Colonial Nigeria by Daniel Berger - Unpublished working paper (2009).
- The Challenges of Self-Financing in Local Authorities: The Case of Zimbabwe by Zhou Gideon and Chilunjika Alouis - International Journal of Humanities and Social Science (2013).
Resources on Asia
- An Overview of Intergovernmental Fiscal Relations in Nepal by Manoj Shrestha - Andrew Young School of Policy Studies, Georgia State University (2003).
- Property Tax Reforms in India: A Comparison of Delhi and Bangalore by Simanti Bandyopadhyay - International Center for Public Policy (2013).
- Property Tax System in India: Problems and Prospects of Reform by M. Govinda Rao - National Institute of Public Finance and Policy (2013).
- Property Tax in Indonesia: Measuring and Explaining Administrative (Under-) Performance by Blane D. Lewis - Public Administration and Development (2003).
- Property Taxation in Indonesia: Challenges from Decentralisation by Roy Kelly - Lincoln Instiute of Land Policy (2003).
Resources on Latin America
- Revenue Pressure on Mexican Municipalities: Does it Lead to Greater Accountability? by Caroline Pӧschl - ICTD Working Paper 29 (2015).
- Annotated Bibliography on Property Tax in Latin America by Maria Camila Uribe and Juan Carlos Bejarano - Lincoln Institute of Land Policy (2008).
- Improving the Performance of the Property Tax in Latin America by Claudia M. De Cesare - Lincoln Institute of Land Policy Working Paper (2012).
- Principles of Municipal Finance and Expanding Municipal Revenues by Dominic Burbidge and Nic Cheeseman - Chapters 1 and 2 of the Finance for City Leaders Handbook, UN-Habitat (2017)
- Area-Based Property Tax Systems: Current Practice and Equity Concerns by Katrina Connolly and Michael E. Bell - Lincoln Institute of Land Policy (2009).
- Exploring the Measurement and Effectiveness of the Local Public Sector: Toward a classification of local public sector finances and a comparison of devolved and deconcentrated finances, by Jamie Boex - Urban Institute Center on International Development and Governance (2011).
- Intergovernmental Fiscal Transfers: International Lessons for Developing Countries by Richard M. Bird and Michael Smart - World Development (2002).
- Municipal Finance Systems in Conflict Cities: Case Studies on Ahmedabad and Srinagar, India by Pritha Venkatachalam - Crisis States Research Centre, LSE (2007).
- Fiscal Decentralization and Land Policies edited by Gregory K. Ingram and Yu-Hung Hong - Lincoln Institute of Land Policy (2007).
- Subnational Taxes in Developing Countries: The Way Forward by Roy W. Bahl and Richard M. Bird - Institute for International Business Working Paper No.16 (2008).
- Land Policies and Their Outcomes edited by Gregory K. Ingram and Yu-Hung Hong - Lincoln Institute of Land Policy (2006).