Bringing Property Owners Into The Tax Net: Avenues Of Fiscal Capacity And Local Governance

This project partners with the Senegalese tax administration to evaluate the introduction of a modernized property tax system in Dakar. The reform integrates geolocated cadastral data with taxpayer information, supported by a new data management application and an intensive fiscal census to update property records. The digital system also introduces an automated property valuation method to reduce reliance on tax officials’ discretion. Through a randomized design involving 194 cadastral sections, covering over 77,000 plots, the study compares outcomes between areas using the new system and those under the traditional process. Researchers are currently assessing the medium and long-term effects of the reform on revenue mobilization, local governance, and the real estate market. The collaboration has also established a strong partnership with the Senegalese tax administration, paving the way for future research on digital fiscal systems and governance.