Abstract/Summary

This thesis investigates the potential for Land Value Tax (LVT) within countries with customary land tenure systems, with a focus on Ghana. Addressing the dual objectives of enhancing local government revenue and expanding LVT literature in customary land contexts, the research employs historical institutionalist theory to explore the influence of historical land tenure systems, political factors, and institutional frameworks on LVT adoption. Adopting an interpretivist paradigm and qualitative methodology, the study utilizes a case study approach to gain insights into the complexities of Ghana's land and property tax administration. Findings reveal deep-seated resistance from traditional authorities, rooted in historical and institutional legacies, which poses significant political barriers to LVT. Practical obstacles, including inadequate systems for land registration, valuation, and planning, further limit the viability of LVT. Policy recommendations emphasize the need for policymakers to actively engage traditional authorities and incorporate the unique historical and cultural dimensions of Ghana’s customary land tenure. The research advances understanding of land taxation within Sub-Saharan Africa, underscoring the importance of socio-cultural factors in policy design. Future research should include a broader range of landowning communities, explore strategies for engaging traditional authorities, and assess how economic crises may drive land policy reforms. Comparative studies across Sub-Saharan Africa could also offer insights into LVT's potential in varied customary land tenure systems.