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Working Paper

IDS Working Paper;486

Perspectives from the Field: SDC Cooperation for Property Taxation

Published on 1 April 2017

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.

Authors

Image of Christopher Nell
Christopher Nell

Research Officer

Image of Giulia Mascagni
Giulia Mascagni

IDS Research Fellow and ICTD Research Director

Publication details

authors
Nell, C. and Mascagni, G.
journal
IDS Working Paper, issue 486
isbn
978-1-78118-368-7
language
English

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