• Working Paper

‘Cadaster-First’ vs ‘Property Tax-First’ Approaches to Property Tax Reform: Evidence from a Land-Titling and Property Tax Reform Program in Senegal

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This paper examines Senegal’s efforts in property identification and registration reforms, aimed at boosting local government property tax revenues and unlocking land wealth potential. These reforms, supported by funding from the Senegalese government, the World Bank, and the French Development Agency, are executed through three distinct programs. A preliminary analysis indicates that the progress of these reform efforts is not aligning with initial expectations.

This paper employs two prevalent models—the property-tax first and cadaster-first approaches—as its analytical framework. It juxtaposes Senegal’s reform strategy with those implemented in Togo, Zambia, and Freetown. The focus is on evaluating the efficacy of registration activities, analyzing the costs and resources involved, and assessing the degree to which these efforts achieve their intended outcomes. It provides a nuanced understanding of the strengths and limitations of each approach in the context of property tax reform.