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Property Tax in Africa
Status, Challenges, and Prospects
June 2017, English
Lincoln Institute of Land Policy
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“This one-of-a-kind study is an indispensable source for academics and policy makers who seek to explore the virtues of the property tax. The relevance of this volume clearly transcends the continent it embraces, and pertains to the large majority of countries at the global level that are now engaged in developing a property tax. This is a very impressive book.”
— John Norregaard, Tax Policy Consultant, Former Member of International Monetary Fund Tax Policy Team
This book is the first comprehensive study of the property tax in Africa. Rigorously researched, it reviews and analyzes developments in the policies, laws, and administrative practices in 29 countries and offers public officials and practitioners on the ground information to meet the fiscal challenges of rapid urbanization in Africa.
About the Editors
Riël Franzsen holds the South African Research Chair in Tax Policy and Governance and is the director of the African Tax Institute at the University of Pretoria, South Africa.
William McCluskey is Extraordinary Professor at the African Tax Institute at the University of Pretoria, South Africa.
Reviews
“Property Tax in Africa is a remarkable book. Those interested in improving urban services, land administration, and tenure security in Africa will find this book invaluable. There is no comparable resource available in terms of breadth or depth of insights into land taxation, administration, and policy in Africa.”
— Lawrence Walters, Emeritus Professor of Public Management, Romney Institute, Brigham Young University
“Property taxation is high on any list of possible solutions to harness Africa’s wealth for the betterment of its people. The authors greatly add to uor understanding of the challenges faced and have created an invaluable resource to guide policy development. This book will rapidly become required reading for all students of the property tax in Africa.”
— Peadar Davis, Senior Lecturer in Property Appraisal and Management, School of the Built Environment, Ulster University
Table of Contents
Foreword
Preface
PART I Current Status and Challenges
1 Introduction
Riël Franzsen and William McCluskey
2 Policy and Practice
William McCluskey, Riël Franzsen, and Roy Bahl
PART II Country Reviews
3 Benin
Bernard Tayoh and William McCluskey
4 Botswana
William McCluskey, Riël Franzsen, and Mundia Kabinga
5 Cabo Verde
Riël Franzsen, William McCluskey, and Vasco Nhabinde
6 Cameroon
Bernard Tayoh
7 Central African Republic
Bernard Tayoh and Riël Franzsen
8 Côte D’ivoire
Bernard Tayoh
9 Democratic Republic of the Congo
Jean-Jacques Nzewanga and Riël Franzsen
10 Egypt
Khaled Amin, William McCluskey, and Riël Franzsen
11 Equatorial Guinea
Bernard Tayoh and Riël Franzsen
12 Gabon
Nara Monkam
13 The Gambia
William McCluskey and Samuel Jibao
14 Ghana
Samuel Jibao
15 Kenya
William McCluskey, Riël Franzsen, and Washington Olima
16 Liberia
Riël Franzsen and Samuel Jibao
17 Madagascar
Jean-Jacques Nzewanga, Riël Franzsen, and William McCluskey
18 Mauritius
Riël Franzsen and William McCluskey
19 Morocco
Riël Franzsen and Maria Elkhdari
20 Mozambique
William McCluskey and Vasco Nhabinde
21 Namibia
Riël Franzsen and William McCluskey
22 Niger
Boubacar Hassane, Riël Franzsen, and William McCluskey
23 Rwanda
William McCluskey and Jean-Jacques Nzewanga
24 Senegal
Nara Monkam
25 Sierra Leone
Samuel Jibao
26 South Africa
Riël Franzsen
27 Sudan
Shahenaz Hassan and Riël Franzsen
28 Tanzania
William McCluskey and Riël Franzsen
29 Uganda
Riël Franzsen and William McCluskey
30 Zambia
Riël Franzsen, Mundia Kabinga, and Chabala Kasese
31 Zimbabwe
John Chakasikwa, Riël Franzsen, and William McCluskey
PART III African Countries by Region
32 Anglophone Africa
Riël Franzsen and William McCluskey
33 Francophone Africa
Riël Franzsen and William McCluskey
34 Lusophone Africa
William McCluskey, Riël Franzsen, and Vasco Nhabinde
35 North and Northeast Africa
Riël Franzsen and William McCluskey
PART IV The Future of the Property Tax in Africa
36 Challenges, Prospects, and Recommendations
William McCluskey, Riël Franzsen, and Roy Bahl
Appendix: Comparative Tables
List of Contributors
Index