Scholars@Duke
Roy Kelly

Roy Kelly CV

Professor of the Practice Emeritus in the Sanford School of Public Policy
Sanford School of Public Policy
roykelly@duke.edu
Box 90237, Durham, NC 27708-0237
280 Rubenstein Hall, 302 Towerview Road, Durham, NC 27708
CV

Selected Publications

Personal Income Tax Piggybacking

Report · March 1, 2023 PIT piggybacking could be a major source of revenue for district governments in Indonesia. We estimate that the introduction of PIT piggybacking could increase district own-source revenue by an average of 8.3%. However, successful introduction of the ... Link to item Cite

Property Tax Diagnostic Manual

Book · November 19, 2020 Featured Publication This Property Tax Diagnostic Manual provides guidance on how to analyze and assess immovable property tax systems, diagnose the strengths and weaknesses of such systems, and develop a property tax intervention strategy where needed. Its higher objective is ... Cite

Financing Sustainable Urbanization in Sri Lanka

Chapter · 2017 Urbanization and cities are expected to play an important role in Sri Lanka’s ongoing transition to become an upper middle-income country. Theory and international experience have long recognized urban areas as important engines of economic growth—providin ... Open Access Cite

Guyana: Review of the Tax System

Report · February 2014 Cite

Making the Property Tax Work

Conference · April 7, 2013 As with any reform, making the property tax work requires visionary leadership, an appropriate policy framework, strong administrative capacity, and appropriate incentives to mobilize the political, administrative and popular support needed to enhance prop ... Open Access Cite

Strengthening the Revenue Side

Chapter · 2012 Featured Publication This chapter focuses on the theory and practice of allocating revenues across levels of government, and the administration of local revenues, with particular attention on the property tax as the primary source of potential and sustainable LG revenues. The ... Cite

Stock Taking of Fiscal Decentralization Policies (Nepal): Consolidated Report

Report · 2011 With funding from the United Nations Capital Development Fund (UNCDF), the Local Bodies Fiscal Commission (LBFC) launched this study to shed light on the state of fiscal decentralization as originally intended under the Nepal Local Self Governance Act, ide ... Link to item Cite

Conditions for Improving the Property Tax in the Bahamas: Final Report

Report · 2011 The Commonwealth of the Bahamas has translated sound economic management, political stability and close proximity to the world’s largest consumer market into steady growth and high levels of per capita income. Real annual economic growth has averaged about ... Open Access Link to item Cite

Property Taxation in Kenya

Chapter · 2004 Featured Publication Cite

Property rates in Tanzania

Journal Article · January 1, 2004 Full text Cite

Property Taxation in Indonesia: Emerging Challenges from Decentralization

Journal Article Asia Pacific Journal of Public Administration · 2004 Featured Publication Cite

"Central-Local Fiscal Relations"

Chapter · 2002 Featured Publication Cite

Regulation or revenues? An analysis of local business licenses, with a case study of the single business permit reform in Kenya

Journal Article Public Administration and Development · December 1, 2001 Featured Publication Licensing of business by local governments is a common practice in many countries. While business licensing has its origins in regulation, it is often seen as little more than a revenue source for local government. This article reviews the potentially conf ... Full text Cite

Improving Revenue Mobilization in Malawi: Study on Business Licensing and Property Rates (Final Report)

Journal Article · October 2001 http://ww.uncdf.org/english/countries/malawi/ local_governance/technical_review_reports/mal awi_rev_mob.pdf ... Cite

Designing Effective Property Tax Reforms in Sub-Saharan Africa: Theory and International Experience

Journal Article Journal of Property Tax Assessment and Administration · 2000 Cite

Implementing Property Tax Reform in Tanzania

Journal Article Journal of Property Tax Assessment and Administration · 2000 (www.lincolnist.edu) ... Cite

Intergovernmental Revenue Allocation Theory and Practice: Application To Nepal"

Journal Article Asian Journal of Public Administration · 1999 Cite

Property Tax in East Africa: The Tale of Three Reforms

Journal Article National Tax Association Proceedings · 1999 (www.lincolnist.edu) ... Cite

Capacity Development and Training: Taxation and Fiscal Administration

Journal Article Proceedings of the International Seminar on Applied Macroeconomic Management Training in Kyrgyzstan · 1995 Cite

Property Tax Reform in Southeast Asia: A Comparative Analysis of Indonesia, the Philippines and Thailand

Journal Article Journal of Property Tax Assessment and Administration · 1995 Cite

Implementing property-tax reform in transitional countries: the experience of Albania and Poland

Journal Article Environment & Planning C: Government & Policy · 1994 Central and Eastern European countries are undergoing a radical transformation from command to market economies. Although priority has focused on privatisation, these countries have initiated extensive political and fiscal decentralization. One remaining o ... Cite

Property Tax Reform in Indonesia: Applying a Collection-Led Strategy

Journal Article Bulletin of Indonesian Economic Studies · 1993 Cite

Implementing property tax reform in developing countries: lessons from the property tax in Indonesia

Journal Article Review of Urban & Regional Development Studies · 1992 Indonesia is currently undergoing a major property tax reform. The reform has been undertaken in two steps. First, a new Land and Building Tax was enacted in 1986. This new law dramatically simplified the property tax structure and replaced seven different ... Cite

Property taxation in Indonesia: an analysis of the new property tax law of 1986

Journal Article Development Discussion Paper - Harvard University, Harvard Institute for International Development · 1988 Analyzes the major changes and discusses the major issues facing the successful implementation of the property tax in Indonesia. The analysis indicates that there is tremendous revenue potential under this new law. Improvements in the accuracy of property ... Cite

Strengthening the Revenue Side

Chapter Countries are undertaking decentralization reforms to strengthen governance accountability and improve efficiency in public service delivery. One key requisite for success is to ensure adequacy of resources to fund expenditure responsibilities being alloca ... Cite