Roy Kelly | Scholars@Duke

Roy Kelly
Professor of the Practice of Public Policy in the Sanford School of Public Policy

Roy Kelly is Professor of the Practice of Public Policy, Sanford School of Public Policy, Duke University and the Director of the Program on Fiscal Decentralization and Local Government Financial Management. Previously, he spent 19 years with Harvard University at the Kennedy School of Government, the Harvard Institute for International Development (HIID), and the Harvard International Tax Program teaching local government finance, tax analysis and project evaluation.

Kelly has over 40 years of experience in teaching, designing and implementing reforms on fiscal decentralization, local government finance, revenue mobilization and property taxation in Asia, Africa, Latin America and Eastern Europe. He served as a resident adviser to the Prime Minister’s Office Regional Administration and Local Government (Tanzania) from 2007-2009, Ministry of Economy and Finance (Cambodia) from 2005-2007, Ministry of Local Government (Kenya) from 1998-2005, and the Ministry of Finance (Indonesia) from 1982-1988.

He has worked on a short term basis in Albania, Argentina, Bahamas, Bangladesh, Cambodia, Chile, Ghana, Guyana, Dominican Republic, Egypt, India, Indonesia, Jordan, Kenya, Laos, Malawi, Mexico, Myanmar, Nepal, Poland, Russia, South Africa, Sri Lanka, Tanzania, Thailand, Uganda, Vietnam and Zambia. Kelly received his MCRP and PhD in Urban Planning from Harvard University.

Current Appointments & Affiliations

Professor of the Practice of Public Policy in the Sanford School of Public Policy, Sanford School of Public Policy, Duke University 2006

Contact Information

280 Rubenstein Hall, 302 Towerview Road, Durham, NC 27708
Box 90237, Durham, NC 27708-0237
roykelly@duke.edu (919) 613-9392
Roy Kelly CV

Background
Education, Training, & Certifications
- Ph.D., Harvard University 1985
- M.A., Harvard University 1981
- B.A., West Virginia University 1976
Previous Appointments & Affiliations
- Professor of the Practice of Public Policy Studies, Sanford School of Public Policy, Duke University 2001 - 2006
Expertise
Subject Headings
Global Scholarship
Research
Selected Grants
External Relationships
- Asian Development Bank
- PADECO
- World Bank
Publications & Artistic Works
Selected Publications
- Books
  - Kelly, Roy, Roland White, and Aanchal Anand. Property Tax Diagnostic Manual. World Bank Washington: World Bank, 2020.
- Academic Articles
  - Kelly, R. “Property rates in Tanzania,” January 1, 2004, 189–98. https://doi.org/10.4337/9781845421434.00023.
    Full Text
  - Kelly, R. “Property Taxation in Indonesia: Emerging Challenges from Decentralization.” Asia Pacific Journal of Public Administration 26, no. 1 (2004): 71–90.
  - Glenday, R Kelly with Graham, and Meera Mehta. “Kenya: An Assessment of Local Service Delivery and Local Government in Kenya.” World Bank Report, no. 24383 (2003).
  - Devas, N., and R. Kelly. “Regulation or revenues? An analysis of local business licenses, with a case study of the single business permit reform in Kenya.” Public Administration and Development 21, no. 5 (December 1, 2001): 381–91. https://doi.org/10.1002/pad.195.
    Full Text
  - Kelly, R., Marco Montes, Edith Maseya, Kenneth Nkandkha, and Kiisa Tombere. “Improving Revenue Mobilization in Malawi: Study on Business Licensing and Property Rates (Final Report),” October 2001.
  - Kelly, R. “Designing Effective Property Tax Reforms in Sub-Saharan Africa: Theory and International Experience.” Journal of Property Tax Assessment and Administration 5, no. 3 (2000): 31–52.
  - Kelly, R. “Designing a Property Tax Reform for Sub-Saharan Africa: An Analytical Framework applied to Kenya.” Public Finance and Budgeting 20, no. 4 (2000): 36–51.
  - Musunu, R Kelly with Zainab. “Implementing Property Tax Reform in Tanzania.” Journal of Property Tax Assessment and Administration 5, no. 1 (2000): 5–25.
  - Kelly, R. “Intergovernmental Revenue Allocation Theory and Practice: Application To Nepal".” Asian Journal of Public Administration 21, no. 1 (1999).
  - Kelly, R. “Property Tax in East Africa: The Tale of Three Reforms.” National Tax Association Proceedings, 1999, 443–50.
  - Kelly, R. “Property Tax Reform in Southeast Asia: A Comparative Analysis of Indonesia, the Philippines and Thailand.” Journal of Property Tax Assessment and Administration 1 (1995): 60–81.
  - Kelly, R. “Capacity Development and Training: Taxation and Fiscal Administration.” Proceedings of the International Seminar on Applied Macroeconomic Management Training in Kyrgyzstan, 1995.
  - Kelly, R. “Implementing property-tax reform in transitional countries: the experience of Albania and Poland.” Environment & Planning C: Government & Policy 12, no. 3 (1994): 319–31.
  - Kelly, R., J. Eckert, and B. West. “A Framework for the Developing of the Legal and Administrative Structure for Implementing and Ad Valorem Property Tax in Poland,” May 1993, 165pages-165pages.
  - Kelly, R. “Property Tax Reform in Indonesia: Applying a Collection-Led Strategy.” Bulletin of Indonesian Economic Studies 29, no. 1 (1993): 1–21.
  - Kelly, R., J. Bastin, and K. Suryowibowo. “Regional Governmnent Finance in Indonesia: An Examination of Ongoing Reforms,” 1993.
  - Kelly, R. “Implementing property tax reform in developing countries: lessons from the property tax in Indonesia.” Review of Urban & Regional Development Studies 4, no. 2 (1992): 193–208.
  - Kelly, R. B. “Property taxation in Indonesia: an analysis of the new property tax law of 1986.” Development Discussion Paper Harvard University, Harvard Institute for International Development 273 (1988).
  - Asfaw, Abebe, Ipchita Bharali, Graham Glenday, Richard Hemming, and Roy Kelly. “Public Financial Management Perspectives on Health Sector Financing and Resource Allocation in Ethiopia (Accepted).” Ssrn Electronic Journal, n.d. https://doi.org/10.2139/ssrn.3534342.
    Full Text Open Access Copy
- Book Sections
  - Gunawardena, A. S., and Roy Kelly. “Financing Sustainable Urbanization in Sri Lanka.” Asian Development Bank, 2017.
    Open Access Copy
  - Kelly, R. “Implementing Sustainable Property Tax Reform in Developing Countries.” In Taxation and Development: The Weakest Link? Essays in Honor of Roy Bahl, edited by R. M. Bird and J. Martinez-Vazquez, 326–63. Northhampton, MA (USA): Edward Elgar, 2014.
  - Kelly, R. “Property Tax Collection and Enforcement.” In Primer for the Property Tax, edited by W. McCluskey. Wiley-Blackwell Publication, 2013.
  - Kelly, R., and J. Boex. “Fiscal Federalism and Intergovernmental Financial Relations.” In International Handbook of Public Financial Management, edited by R. Allan, R. Hemming, and B. Potter. Palgrave McMillan, 2013.
  - Kelly, R. “Strengthening the Revenue Side.” In Fiscal Decentralization in Indonesia a Decade after Big Bang. University of Indonesia Press, 2012.
  - Kelly, R. “Property Taxation in Tanzania.” In International Handbook of Land and Property Taxation, edited by Richard Bird and Enid Slack. Northhampton, MA: Edward Elgar, 2004.
  - Kelly, R. “Property Taxation in Indonesia.” In International Handbook of Land and Property Taxation, edited by Richard Bird and Enid Slack. Edward Elgar, 2004.
  - Kelly, R. “Property Taxation in Kenya.” In International Handbook of Land and Property Taxation, edited by Richard Bird and Enid Slack. Edward Elgar, 2004.
  - Kelly, R., Glenn Jenkins, and Rup Khadka. “"Central-Local Fiscal Relations".” In Reengineering Tax Systems in Low-Income Countries: An Application to Nepal, edited by Glenn P. Jenkins and Rup Khadka. New York: Kluwer Law International, 2002.
  - Kelly, R. “The Evolution of a Property Tax Information Management System in Indonesia.” In Information Technology and Innovation in Tax Administration, edited by G. Jenkins, 115–35. Cambridge, MA: Kluwer, 1996.
  - Kelly, R. “International Trends in Financing Urban Development: The Role of Property Taxation and Land-Based User Charges.” In Manejo de Suselo. Quito, Ecuador: IBRD Urban Management Program and GTZ, 1994.
  - Kelly, R. “Property Taxation in Indonesia.” In Chapter 4 in Financing Local Government in Indonesia, edited by N. Devas. Athens, Ohio: Ohio University Center for International Studies, 1989.
  - Kelly, R. “Financing Urban Development: The Indonesia Experience.” In Urban Problems and Issues: Emerging Policy Directions: Republic of Inonesia. Manila: The Asian Development Bank, 1988.
  - Kelly, R. “Strengthening the Revenue Side,” 173–204. Jakarta, Indonesia: University of Indonesia Press, n.d.
- Reports
  - Glenday, G., S. Bhattacharya, R. Kelly, K. Marshall Kissoon, and R. Sugana. “Guyana: Review of the Tax System,” February 2014.
  - Kelly, R. “Stock Taking of Fiscal Decentralization Policies (Nepal): Consolidated Report.” internet: LBFG, Ministry of Local Development, Government of Nepal, 2011.
    Link to Item
  - Kelly, R., G. Glenday, and Wayne Forde. “Conditions for Improving the Property Tax in the Bahamas: Final Report.” Conditions for Improving the Property Tax in the Bahamas: Final Report. InterAmerican Development Bank, 2011.
    Open Access Copy Link to Item
- Conference Papers
  - Kelly, Roy. “Making the Property Tax Work,” 2013.
    Open Access Copy
Teaching & Mentoring
Recent Courses

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Education, Training, & Certifications

Previous Appointments & Affiliations

Subject Headings

Global Scholarship

Expertise

Research

Teaching

Selected Grants

External Relationships

Selected Publications

Books

Academic Articles

Book Sections

Reports

Conference Papers

Recent Courses