Learning retreat on sub-national taxation and financing8 to 11 March 2016, Brighton, United Kingdom
The learning retreat explores the topic of sub-national financing, including taxation, and particularly property taxation, informal taxation, and inter-governmental transfers, amongst others. The retreat's objective was to expose participants to current thinking and research in the field.
HERE you find a list with links to the workshop documents.
Day 1 focused on the topic of fiscal decentralisation and sub-national financing.Giulia Mascagni from the Institute of Development Studies IDS gave a broad background on the conceptual and theoretical issues around fiscal decentralisation. She then looked at how inter- governmental transfers can be designed to ensure a stable stream of resources for lower-tier governments, while not discouraging their own revenue generation efforts [PDF].
Andres Mejia Acosta from King's College London looked at the existing criteria and reform modalities adopted to allocate and use extractive industry related revenues, and examined the political bargains that enabled such distribution [PPT].
Paul Smoke from New York University reviewed key principles, considered neglected factors that are central to effective action, and outlined productive approaches and experiences to improving local revenue generation [PPT].
Day 2 focused specifically on the role of the donors as catalyst of fiscal decentralisation.Nara Monkam from the African Tax Administration Forum ATAF looked at the state of fiscal decentralisation reforms in different African countires and the role of the donors in assisting African countries in designing and implementing their fiscal decentralisation processes [PPT].
Christopher Nell, Alexander Grunauer, Saranda Cana-Pruthi from IDS and SDC highlighted practical problems and obstacles linked to the collection of property tax, and pragmatic ways in which local tax revenues can be boosted [PDF].
Alex Shankland from IDS discussed how participatory budgeting in particular and social accountability initiatives in general influence relations between citizens/taxpayers and municipal government [PPT].
Richard Crook from IDS examined empirically the general assumption that maximising locally-raised revenue sources will help to enhance accountability through a closer and more legitimate relationship between the government authority and local citizen [PPT].
Day 3 focused on informal taxation systems, the taxation biased against the interest of women, and potential conflicts due to tax systems.Jean-Pierre Tranchant from IDS examined the question
"Is decentralisation an effective device for reducing or preventing ethnic violence?" [PPT] [PDF].
Wilson Prichard from the University of Toronto discussed informal taxation. The terminology can refer both to ways to include the informal sector in the tax net, and to practices of resource extraction that are carried out by informal actors, rather than according to statutory state laws [PPT][PDF]. Finally,
Anuradha Joshi from SDC reviewed what is known about the gender implications of tax and examine the ways in which gender and taxation are linked [PPT] [PDF].
Day 4 focused on property taxation.Tom Goodfellow from the University of Sheffield talked about the challenges of introducing an urban property tax. It is one of the most underutilised forms of taxation in less developed countries, as well as being potentially the most progressive tax available to local governments [PPT] [PDF].
Nara Monkam from ATAF continued this thought by looking at the use of property taxes in African countries. This type of tax could represent an important, if not the best, source of stable revenue at the subnational level in both developed and developing countries [PPT]. Finally,
Mick Moore from IDS illustrated the property tax collection on the basis of a case study from Pakistan [PDF].
You can read the WORKSHOP REPORT here.
Here below are all documents relevant to the workshop. First, the background documents, then the workshop presentations. Documents
Key Workshop Documents
SDC, IDS
|
2016
| Key Reading
This report summarises the discussions that emerged from the trainers’ presentations and some of the peer learning sessions. The paper includes a list of the trainers and the titles of their presentations at the end of this document.
IDS, Overseas Development Institute
|
2013
| Key Reading
The Governance of Natural Resources - (Day 1 of the retreat) UN-Habitat
|
| Key Reading
This report documents challenges local governments in developing countries are facing in mobilizing revenues from local resources and solutions to these challenges as well as political economy challenges facing local governments in generating revenues from within. - (Day 1 of the retreat) Public Financial Publications, Inc.
|
2008
| Key Reading
In most developing countries there are potentially sound and productive taxes that subnational governments could use: personal income tax surcharges, property taxes, taxes on the use of motor vehicles, payroll taxes, and even subnational value-added taxes and local ‘‘business value’’ taxes may all be viable options in particular countries. This review paper pulls together evidence to suggest the way forward. - (Day 1 of the retreat) Rotman School of Management, University of Toronto
|
2011
| Key Reading
This paper reviews the literature on tax assignment in decentralised countries. - (Day 1 of the retreat) LSE, World Bank
|
2012
| Key Reading
This paper examines the asymmetric approaches to sharing natural resource revenues in Indonesia. - (Day 1 of the retreat) University of Toronto
|
2002
| Key Reading
International Lessons for Developing Countries - This paper reviews the central issues that arise in designing intergovernmental transfers and surveys the approaches adopted in a number of countries, with special emphasis on developing countries. - (Day 1 of the retreat) World Bank
|
2004
| Key Reading
Progress, Problems, and the Promise. This paper examines the reasons for the rekindling of interest in fiscal rearrangements in DTEs and reviews the progress to-date by using a systemic framework. It draws general and institutional lessons to advance the agenda for creating an enabling environment for responsive and accountable local governance. - (Day 2 of the retreat)
CAF
|
2008
| Key Reading
This paper is about the art and science of building a fiscal decentralization system. It is a science because there is a well received theory on which to build a devolution of budget responsibilities to subnational governments. It is an art because the application of this theory is not a straightforward matter and few countries do things the same way. - (Day 2 of the retreat) CREMA
|
2003
| Key Reading
This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal institutions in Switzerland, a country where participation rights and the degree of federalism vary across different cantons. - (Day 2 of the retreat) Cadernos IESE
|
2014
| Key Reading
A Case Study (Maputo, Mozambique) - (Day 2 of the retreat) Boise State University
|
2014
| Key Reading
We evaluate the role of a new type of democratic institution, participatory budgeting (PB), for improving citizens’ well-being. - (Day 2 of the retreat) Overseas Development Institute
|
2012
| Key Reading
Addressing the real challenges of African governance - (Day 2 of the retreat) IDS
|
2016
| Key Reading
Rawlings’ Ghana in the 1990s and the ‘Ugandan model’ - (Day 2 of the retreat)
The Journal of Development Studies
|
2014
| Key Reading
The Current State of Knowledge and Agendas for Future Research - (Day 3 of the retreat) COMMONWEALTH SECRETARIAT
|
2004
| Key Reading
The Case of Taxation - (Day 3 of the retreat) BRIDGE development - gender
|
2015
| Key Reading
This brief discusses gender dimensions of both the design and implementation of fiscal policies with the aim of identifying approaches that are likely to advance equality between different groups of women and men. - (Day 3 of the retreat) Development Alternatives, Inc.
|
| Key Reading
This paper reviews the theory and empirics of the intersection between decentralization and internal conflict. It assesses the aggregate relationship between various facets of decentralization and ethnic and civil conflict since 1995 using cross-national analysis focused on low-income countries. - (Day 3 of the retreat)
Presentations
United Nations Research Institute for Social Development
|
2011
| Global, A Review of Current Concepts and Practice New York University
|
2015
| Global, Moving beyond conventional recipes - This paper contends that the popular reform has been framed and assessed in standardized—yet disjointed and incomplete—ways that do not offer a suitably robust basis for its effective appli- cation. SDC
|
2016
| Global, A report prepared for the SDC-DDLGN Network New York University, Duke University
|
2012
| South Asia, Taking Stock and Looking Forward Georgia State University
|
2013
| Global, The Gap Between Principles and Reality in Subnational Revenue Systems New York University
|
2013
| East and Southern Africa, This paper examines the possible future of decentralization and service delivery in Uganda through a political economy lens. Kings College London
|
2016
| Global, Presentation on the politics of distributing natural resource revenues DeLoG
|
2016
| Global, Presentation abut DeLoG New York University
|
2016
| Global, Bridging the Gap Between Theory and Reality in Subnational Revenue Systems -- Presentation IDS, ICTD
|
2016
| Global, Fiscal decentralisa-on and inter-governmental transfers -- Presentation AD2M, IFAD
|
2016
| East and Southern Africa, Local Taxation in rural Madagascar. Opportunities and challenges -- Presentation IDS
|
2016
| South Asia, Sharique’s lessons -- Presentation
University of Pretoria
|
2011
| West Africa, Structures, challenges, and progress Journal of Property Tax Assessment & Administration
|
| West Africa, The goal of this article is to report in a concise manner on property-related taxes levied and collected in Gabon; to examine the property tax system as leg- islated and as practiced in that country; to establish, if applicable, the importance and extent of annual property taxes and property transfer taxes as sources of national and/or municipal revenue; and finally to comment on the future role of property taxation in the country. Journal of Property Tax Assessment & Administration
|
| West Africa, To ensure sufficient funding at the local government level in Senegal, it is crucial that the property tax be re- structured at both the policy and the administration level. The goal of this report is to examine the property tax system in Senegal as legislated and as practiced in that country, to establish the importance and extent of annual prop- erty taxes and property transfer taxes as sources of national and/or municipal revenue, and to identify priorities for property tax reform in the country. IDS
|
2016
| Global, Issues of representation, legitimacy and collective action -- Presentation IDS
|
2016
| Global, Participatory budgeting and social accountability initiatives -- Presentation SDC, GIZ, IDS
|
2016
| Global, Perspectives from the field -- Presentation TADAT
|
2016
| Global, TADAT Flyer DLDP
|
2016
| Western Balkans, Presentation -- Inclusive quality service delivery to citizens is improved through strengthened capacities of local governments in Northern Albania, anchored dldp products on national level and by contributing to a conducive legal framework.
ICTD
|
2016
| Global, Why is taxation relevant for gender? ICTD
|
2016
| West Africa, East and Southern Africa, A Synthesis of Informal Taxation in sub-Saharan Africa International Development Research Centre
|
2010
| Global, A comparative analysis of direct and indirect taxes in developing and developed countries Christian Aid
|
| West Africa, This paper, which is based on a study carried out by two of Christian Aid’s partners, looks at women working in the informal sector in Ghana and their experience of tax collection. The study found that, overall, the current tax system is not fair and inclusive for these women. IDS
|
2016
| Global, Decentralisation, local resource mobilisation and conflict -- Presentation SDC
|
2016
| Global, Gender and Taxation in Developing Countries. What are the issues? - Presentation ICTD
|
2016
| Global, Informal Taxation and Development -- Presentation
Lincoln Institute of Land Policy
|
2013
| Global, Report on Financing metropolitan governments in developing countries The Global Taskforce of Local and Regional Governments
|
2015
| Global, the Missing Link in Sustainable Development Finance Africa Research Institute
|
2015
| West Africa, East and Southern Africa, If local authorities were to simplify the assessment of rates, make taxpayers aware of the benefits of compliance and address political resistance from wealthy property owners, a tax on land and buildings could underpin local political and economic development. Joint Africa Institute
|
2006
| West Africa, East and Southern Africa, Middle East and North Africa, This paper explores the opportunities and constraints facing local revenue mobilization in urban settings in Africa. The study examines various revenue instruments available, including property taxes, business licences, and user fees, and their effect on economic efficiency and income distribution. Lincoln Institute of Land Policy
|
2009
| West Africa, East and Southern Africa, Middle East and North Africa, Property taxes are vastly underutilized in most countries, but they could potentially support a variety of local government services. understanding their current status is the crucial rst step in determin- ing whether, how, and in what form property taxes might contribute to a strengthened revenue system in a particular region, country, or locality. IDS
|
2015
| East Asia, This paper is based on a detailed analysis of how field staff in the Excise and Taxation Department of the Punjab Provincial Government collect the (very low-yielding) property tax. ATAF
|
2016
| Global, Presentation on donors, decentralisation and accountability ATAF
|
2016
| East and Southern Africa, Middle East and North Africa, Experiences from African countries -- Presentation University of Sheffield
|
2016
| Global, Learning Retreat on Sub-national taxation and financing -- Presentation
IDS
|
2016
| Global, This document gives an overview about the retreat: What, where, when. SDC, IDS
|
2016
| Global, Complete reading list with links to online documents. In chronological order of the workshop (day by day). SDC, IDS
|
2016
| Global, Programme of the Learning retreat 2016
| Global, With corresponding emails. London School of Hygiene and Tropical Medicine
|
2016
| East and Southern Africa, an analysis of health expenditure allocation across geographic areas in Mozambique Overseas Development Institute
|
2011
| East and Southern Africa, Middle East and North Africa, West Africa, Scope, Motivations and Impact on Service Delivery and Poverty Harvard Institute for International Development
|
2000
| East and Southern Africa, An analytical framework applied to Kenya Overseas Development Institute
|
2010
| West Africa, East and Southern Africa, Understanding why politicians in Africa sometimes go against the dominant strategy of using clientelism, and instead produce more collective and public goods, still evades us. This paper seeks to illuminate the question, drawing on a pre-election survey carried out in ten strategically selected constituencies in Ghana in August 2008. Agence Française de Développement, World Bank
|
2013
| West Africa, East and Southern Africa, A New Implementation Model in Burkina Faso, Ghana, Kenya, and Senegal IMF
|
2013
| Global, Revenue Potential and Implementation Challenges IDS
|
2013
| Global, Value-Based Approaches to Property Taxation
|