Efforts to promote inclusive participation in community-based adaptation projects highlight
the importance of giving those most vulnerable to climate change a voice. This paper …

Information communication technology (ICT) is an important tool to support local
governments in their efforts to more efficiently administer property taxes and other own …

Tax and Development: New Frontiers of Research and Action Page 1 CGD Policy Paper 118
February 2018 Tax and Development: New Frontiers of Research and Action In recent years …

Purpose This study aims to evaluate the property tax base under the local government
property taxation in Nairobi City and its implication on revenue adequacy of the city. Nairobi …

The objective of this study is to obtain an in-depth understanding of the practical working of
property tax administration in Jamaica. It highlights the major enforcement and compliance …

This paper makes a comparative analysis of the strategies used by the South African
Revenue Services (SARS) in South Africa in comparison to revenue collection strategies …

This research investigated the appropriateness of assessment method and payment liability
of Anambra State Property and Land Use Charge (APLUC) and how well the property tax …

A value-based recurrent property tax is levied in most African countries. However, its
revenue performance is generally weak, which is largely a reflection of poor policy choices …

Several countries over the world have experimented with fiscal decentralization policies in
order to enhance the autonomy of their respective local governments. This could improve …

The local authority Act 171 of 1976 intended uniformity in operations among local
authorities, however, certain provisions were observed as hindrance to attainment of its …