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Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument possible to persuade the reader as to its validity. The text claims that a model for property tax reform in developing countries is derived from a theoretical distillation of empirical experience. The primary objective of this study is to establish, through logic, theory and observation: what constitutes a good property tax system, for whom, and under what conditions; why such a system works; and how inferior systems can be upgraded to approximate well-functioning systems. Property Tax Reform in Developing Countries develops its examination in three stages. First, a conceptual framework is presented for the formulation, implementation, and evaluation of property tax reform in developing countries. Second, attempts to reform property taxation in four developing countries are examined in detail. Finally, the results of the reform efforts described in the four case studies are evaluated and guidelines for reform are offered. The study concludes with specific recommendations for reforming property tax systems in developing countries, based on the conceptual framework and synthesizing lessons of the case studies

Au-delà de leurs différences apparentes, l'entrepreneuriat social et la microfinance pérenne sont deux domaines qui, au cours des vingt dernières années, se sont rapprochés, faisant du deuxième une application particulièrement réussie du premier. La microfinance pérenne prouve que les banques et les ONG à logique commerciale peuvent combiner succès financier et succès social : d'une part, elles génèrent des profits considérables tout en ayant, dans le même temps, un impact positif en matière de développement. Les institutions de microfinance pérennes sont créatrices de valeur sociale dans la mesure où elles recherchent des opportunités qui combinent la performance financière et l'impact social au lieu de les opposer. Elles appliquent des principes bancaires traditionnels d'une manière non conventionnelle, créant des institutions financières qui sont également des vecteurs de changements sociaux. Néanmoins, même si les opportunités fournies par les scénarios d'approches commerciales de la microfinance sont nombreuses, il reste toutefois un rôle essentiel pour les organisations de microfinance à logique non commerciale. Il est donc essentiel d'assurer un équilibre entre le type d'institution (banque, société financière, organisation coopérative ou assimilée, ONG subventionnée) et la mission qui lui correspond. Les principes pour ce faire devraient être la diversification des schémas institutionnels, la différenciation des produits et la segmentation du marché.

AbstractThe project approach to development assistance has been attacked for its inability to make results self‐sustaining. This has been attributed to a short time horizon, an inability to pick up recurrent costs, and a tendency to either by‐pass or fragment local institutions and therefore to neglect the need for local capacity building. At the same time, claims have been made that projects are politically advantageous due to quick high visibility results and they are useful instruments for experimentation, social learning and capacity building. This article examines both arguments and concludes that there is a need for radical changes in project development processes, but that there should not be a rush to abandon the project as an instrument for development.