Diagnostic Assessment and Political Economy of Property Tax in Côte d’Ivoire

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LoGRI is conducting a diagnostic assessment of property tax administration in Côte d’Ivoire. This project delves into the complexities of the property tax cycle, encompassing property identification, valuation, billing, enforcement, and revenue distribution.

Central to this study is the analysis of Côte d’Ivoire’s recent strides in property registration and property revenue collection against the backdrop of a Francophone African context, where property tax mainly benefits municipalities but is administered by the central-level tax agency. The project involves meticulous examination of legal systems and administrative practices at each step of the property tax cycle, particularly focusing on the roles of IT systems and collaboration between administrative units and between central and local governments.

Research methods include face-to-face interviews with a broad range of institutional stakeholders in Côte d’Ivoire, complemented by extensive document analysis and administrative data review. Drawing on political economy analysis, the study aims to uncover key challenges and opportunities in property tax administration and to provide actionable insights and recommendations. This diagnostic furthermore enriches LoGRI’s database on African property tax systems and contributes to a better understanding of the dynamics and challenges specific to centralized systems of property tax administration.

Project Team

Policy Lead

Research Officer


Photo credit to Wikimedia Commons

Camille Barras

Policy Lead

Camille Barras is the Policy Lead for the Local Government Revenue Initiative (LoGRI). Her areas of work and interest encompass public governance and administration, subnational governance, intergovernmental relations and state-society relations – and their connection with taxation. She is also interested in questions related to the effectiveness and evolution of international development as a field, in evidence generation and uptake as well as in research methods (quantitative, mixed, evaluation). She completed, in 2023, a PhD at the University of Cambridge, investigating the effects of decentralization on political attitudes and behaviours, and holds academic qualifications in political science, public policy and law. Previously, she worked during seven years at the intersection of practice and research, mainly in the international development sector across a variety of organizations and projects in West/North Africa, South/East Asia and Europe. Among others, she worked for a local governance project at UNDP, was a project manager for impact evaluations at the Center for Evaluation and Development and consulted for the Swiss Agency for Development and Cooperation.


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Marie-Reine Mukazayire

Research Officer

Marie-Reine is a researcher and recent graduate from the Munk School of Global Affairs and Public Policy. In her studies, she specialized in Global Development and Global Justice. She is interested in the ways sub-Saharan francophone African states can build capacity to ensure better service delivery while facilitating human-centric sustainable growth. 


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