Tanner Regan is a PhD student researcher at LSE specialising in spatial economics.
Content by Tanner Regan
Publication - Policy Brief
Enhancing property tax in Kampala: Successes, challenges, and next steps for increasing municipal revenue
Property tax is a significant source of municipal revenues in Kampala, making up over 35% of own source revenues for the Kampala Capital City Authority. However, there is significant room for improvement. While legal exemptions and limited means of enforcement require legislative change to enhance revenues, in the short run improvements to valuation and efforts to...
Recent technology has proved effective in expanding the city’s tax base but requires up to date data and is no substitute for supportive policy and legislation. Property taxes are a hugely important potential source of revenue for cities. Faced with limited municipal revenues and rapidly growing populations, taxes on the value of land and property can offer a...
Publication - Policy note
Property rates, as collected by the Kampala Capital City Authority (KCCA), are taxes on the rental or business income of property in the city of Kampala, Uganda that can be applied to commercial, institutional, and rented residential properties across the five urban divisions of the city. Property rates make up a substantial proportion of the KCCAs own source...
Property taxation is one of the most significant sources of revenue collected by the Kampala Capital City Authority (KCCA) to fund vital public goods and services in Uganda’s capital. With rapid urban growth and increasing demands on public investment, the city is keen to undertake reforms that can help to improve revenue generation from this source. As part of ongoing...
There are large swathes of land in urban Africa that are allocated low values of built capital, remain unplanned, and are settled under limited property rights. Since the 1999 Land Act, the government in Tanzania is working towards universally titled urban land. Despite this, uptake of titles remains low in many urban areas. As argued in the literature, aside from moral...