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    Perspectives from the Field: SDC Cooperation for Property Taxation

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    Wp486 Online.pdf (569.4Kb)
    Date
    2017-04
    Author
    Nell, C
    Mascagni, G
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    Abstract
    This 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.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12944
    Citation
    Nell, C. and Mascagni, G. (2017) Perspectives from the Field: SDC Cooperation for Property Taxation, IDS Working Paper 486, Brighton: IDS
    Is part of series
    IDS Working Paper;486
    Rights holder
    Institute of Development Studies and Swiss Agency for Development and Cooperation
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
    Sponsor
    SDC-DDLG Network
    Collections
    • IDS Research [1645]

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