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dc.contributor.authorNell, C
dc.contributor.authorMascagni, G
dc.coverage.spatialSerbiaen
dc.coverage.spatialKosovoen
dc.coverage.spatialMozambiqueen
dc.date.accessioned2017-04-07T08:53:10Z
dc.date.available2017-04-07T08:53:10Z
dc.date.issued2017-04
dc.identifier.citationNell, C. and Mascagni, G. (2017) Perspectives from the Field: SDC Cooperation for Property Taxation, IDS Working Paper 486, Brighton: IDSen
dc.identifier.isbn978-1-78118-368-7
dc.identifier.issn2040-0209
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12944
dc.description.abstractThis paper reviews three projects implemented in the Swiss Agency for Development and Cooperation’s (SDC) Democratisation, Decentralisation and Local Governance Network (DDLGN) that aim to provide incentives for local governments to increase tax compliance and revenues. The investigation focuses on three projects that aim to improve local revenue mobilisation: (1) a competition among municipalities in Serbia, (2) a performance-based grant system in Kosovo, and (3) a project on municipal social accountability in Mozambique. By doing this, we highlight practical problems and obstacles linked to the collection of property tax, and pragmatic ways in which local tax revenues can be boosted.en
dc.description.sponsorshipSDC-DDLG Networken
dc.language.isoenen
dc.publisherIDSen
dc.relation.ispartofseriesIDS Working Paper;486
dc.rightsAll rights reserved. Reproduction, copy, transmission, or translation of any part of this publication may be made only under the following conditions: • with the prior permission of the publisher; or • with a licence from the Copyright Licensing Agency Ltd., 90 Tottenham Court Road, London W1P 9HE, UK, or from another national licensing agency; or • under the terms set out below. This publication is copyright, but may be reproduced by any method without fee for teaching or nonprofit purposes, but not for resale. Formal permission is required for all such uses, but normally will be granted immediately. For copying in any other circumstances, or for re-use in other publications, or for translation or adaptation, prior written permission must be obtained from the publisher and a fee may be payable.en
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen
dc.subjectTaxationen
dc.titlePerspectives from the Field: SDC Cooperation for Property Taxationen
dc.typeIDS Working Paperen
dc.rights.holderInstitute of Development Studies and Swiss Agency for Development and Cooperationen
dc.identifier.teamGovernanceen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionVoRen
rioxxterms.funder.projectc941507f-fd0b-4fc3-9822-4b2132f61a1den


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