Perspectives from the Field: SDC Cooperation for Property Taxation
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.
Citation
Nell, C. and Mascagni, G. (2017) Perspectives from the Field: SDC Cooperation for Property Taxation, IDS Working Paper 486, Brighton: IDSIs part of series
IDS Working Paper;486Rights holder
Institute of Development Studies and Swiss Agency for Development and CooperationSponsor
SDC-DDLG NetworkCollections
- IDS Research [1645]