• Guidance Note

Implementing a Points-Based Valuation System for Property Taxation

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This guidance note serves as a high-level practical implementation guide for a simplified automated valuation model (AVM) to asses property values for taxation. The guide covers property discovery and identification, strategies to collect data on property and neighbourhood features, and considerations when calibrating the AVM with a sample of market values. The guide highlights key considerations and trade-offs of different implementation options, as well as key strategies to ensure data quality for the integrity of the valuation system.

Authors

Doctoral Fellow

Technical Consultant

Doctoral Fellow

Chair

Publication Details

Nicolas Orgeira Pillai

Doctoral Fellow

Nicolas Orgeira Pillai is a Doctoral Fellow with LoGRI. His research focuses on local revenue mobilisation, with a particular interest in property taxation and tax compliance. Through the use of impact evaluation approaches and quantitative analysis, his work aims to support tax administrations in implementing state-building tax reforms that improves governance and the relationship between the government and the citizens. His projects also relate to tax administration, gender and taxation, and the informal economy. He holds a master’s in economics at the University of Toronto and is a doctoral candidate in Economics at the University of Sussex.


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Xaver Schenker

Technical Consultant

Xaver is an independent technical expert who has been collaborating and leading on a variety of projects with LoGRI. After his MSc. in Economics at the Nova School of Business and Economics in Lisbon, he worked at a Research and Knowledge Center for Development Economics on projects in Guinea-Bissau and Angola. Subsequently, Xaver joined ICTD and went on to lead the property tax reform in Freetown, Sierra Leone, while conducting a variety of other consultancies with regards to local government revenue reforms across the globe. In his role as an independent technical consultant he continues to collaborate with LoGRI and other stakeholders on a number of reform projects and other consultancies.


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Graeme Stewart-Wilson

Doctoral Fellow

Wilson Prichard

Chair

Dr Wilson Prichard is an Associate Professor at the University of Toronto’s Munk School of Global Affairs and Public Policy and Department of Political Science, a Research Fellow at the Institute of Development Studies, Executive Director of the ICTD and Chair of the LoGRI program. His research focuses on the political economy of tax reform in lower-income countries and the relationship between taxation and citizen demands for improved governance in Sub-Saharan Africa, with a particular focus on sub-Saharan Africa.  He is the authors of Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining (Cambridge University Press, 2015), Taxing Africa: Coercion, Reform and Development (Zed Press, 2018) and Innovations in Tax Compliance: Building Trust, Navigating Politics and Tailoring Reform (World Bank, 2022), along with a range of academic articles.


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