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Property Tax in Africa

Status, Challenges, and Prospects

Edited by Riël Franzsen and William McCluskey

Junio 2017, inglés

Lincoln Institute of Land Policy


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

 


Palabras clave

valoración, avalúo, catastro, SIG, mercados informales de suelo, reforma agraria, valor del suelo, tributación del valor del suelo, impuesto a base de suelo, temas legales, gobierno local, mapeo, tributación inmobilaria, finanzas públicas, políticas públicas, reforma tributaria, tributación, tenencia, valuación, recuperación de plusvalías, impuesto a base de valores