Tanner Regan

Tanner Regan is a PhD student researcher at LSE specialising in spatial economics.

Content by Tanner Regan
  • Project

    Exploring interactions between national and local government taxes in Uganda

    One key concern reported by taxpayers and tax authorities in Uganda is ‘double taxation’ on different sources of income from local and national revenue authorities. One example is rental income in Kampala city, which is taxed both by the Uganda Revenue Authority through rental income tax, and by the Kampala Capital City Authority in the form of property rates. Not only...

    22 Mar 2021 | Priya Manwaring, Tanner Regan

  • Publication - Project Report

    Property tax compliance in Kampala: Preliminary evidence from taxpayer feedback and administrative data

    29 Jan 2021 | Jones Ahabwe, Henry Kikonyogo, Priya Manwaring, Robert Mugangaizi, Julius Mutebi, Daniel Nuweabine, Tanner Regan

  • Blog post

    The compliance challenge: Raising property tax revenues in Kampala

    Property taxes are an 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 significant source of funding for cities to provide local services and to tap into financing for larger investments. Recent improvements to the tax administration system in Kampala...

    28 Jan 2021 | Priya Manwaring, Tanner Regan

  • Publication - Policy Brief

    Enhancing property tax compliance in Kampala

    Property taxes are an important source of revenue for Kampala Capital City Authority, making up over 30% of own source revenues in 2018/191. Recent reforms to collect data on all properties in the city have expanded the tax net considerably. Now that the tax net has been expanded, the city faces a new challenge – raising compliance with property taxes. Currently,...

    25 Jan 2021 | Jones Ahabwe, Henry Kikonyogo, Priya Manwaring, Robert Mugangaizi, Julius Mutebi, Daniel Nuweabine, 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...

    6 Aug 2020 | Priya Manwaring, Tanner Regan

  • Project

    Public reporting and property tax compliance: A field experiment in Kampala, Uganda (2020)

    Property taxes are a key source of revenues for the Kampala Capital City Authority (KCCA), accounting for over 35% of own source revenues in FY 2018/19. However, there is significant room for improvement in property tax revenue collection; only 30% of properties complied with the tax in FY 2018/19. Ongoing discussions with the KCCA and preliminary administrative data...

    1 Jul 2020 | Priya Manwaring, Tanner Regan

  • Blog post

    Technology and property tax: Raising city revenue in Kampala

    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...

    14 Apr 2020 | Priya Manwaring, Tanner Regan

  • Publication - Policy note

    Property taxes in Kampala: Some background information

    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...

    5 Mar 2020 | Priya Manwaring, Tanner Regan

  • Project

    Valuation models for property tax in Kampala, Uganda

    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...

    3 Dec 2019 | Tanner Regan, Priya Manwaring

  • Project

    Leveraging informal institutions to raise land formalisation

    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...

    2 Dec 2019 | Tanner Regan, Martina Manara

  • Project

    Public reporting and property tax compliance: A field experiment in Kampala, Uganda

    Property tax, as collected by the Kampala Capital City Authority (KCCA), is a tax on the rental 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 taxes are a key source of revenues for the Kampala Capital City Authority (KCCA), accounting...

    9 Nov 2019 | Priya Manwaring, Tanner Regan