The conference agenda provides an overview and details of sessions. In order to view sessions on a specific day or for a certain room, please select an appropriate date or room link. You may also select a session to explore available abstracts and download papers and presentations.
03-03: Increasing own-source revenue generation via improving land records
Property Tax Reform
World Bank, United States of America
Property tax reform
Land Taxes: An Opportunity to Make Urbanization Self-financing
International Growth Centre, United Kingdom
As cities develop, they experience massive land value appreciation. Rising land values are not generated by the actions of the owner, but by an overall increase in demand for land, as well as infrastructure paid for with public funds. The government therefore has a clear ethical right to urban land value appreciation. Furthermore, if the government can capture rising urban land values, it can spark a virtuous cycle where rising land values fund the infrastructure investments that make the city more productive.
Yet many African cities have been unable to leverage rising land values for the common good, and instead appreciation is being captured by landowners. This presentation discusses potential ways to overcome political and administrative hurdles to increased land taxation in African cities.
The Potential for Taxing Urban Vacant Land in Kampala, Uganda
International Growth Centre, Uganda
In addition to the lost value, vacant urban land also presents a major urban planning challenge to cities. For example, in Kampala, there is a substantial amount of vacant land in the city centre as this is also where its value is high. This is inefficient for city growth, from a connectivity and a density perspective. Taxing land, however, can be an unpopular and therefore politically difficult undertaking. To be able to tax vacant land, national legislation will have to change and for KCCA to advocate for this, they will have to assess its necessity and feasibility in the context of Kampala. Therefore, this paper at the direct request and in close conjunction with the KCCA, will then use the urban cadastre from the central division to evaluate potential options that KCCA may have for introducing such a tax.
Harnessing Zambia’s Land Potential
Ministry of Land and Natural Resources, Zambia