The Living City Initiative is a targeted pilot tax incentive which aims to seek to address this issue in two ways by focusing on: 1. encouraging people back to the centre of Irish cities to live in historic buildings 2. encouraging the regeneration of the retail heartland of central business districts. The Initiative will provide tax incentives for works performed to refurbish residential and retail buildings either to bring them up to a habitable standard or even to make improvements to buildings which are currently inhabited. The incentives will be targeted at owner/occupiers rather than property developers.

This paper assesses the effectiveness of Metropolitan, Municipal and District Assemblies (MMDAs) in Ghana’s Northern Region in mobilising internally generated funds (IGF) to finance development projects. The study gathered both primary and secondary data from three MMDAs: Tamale Metropolitan Assembly, Yendi Municipal Assembly and Saboba District Assembly. It employed a multi-stage sampling technique of questionnaires, interviews, focus groups and key informant interviews to collect data from respondents and obtain a snapshot of their situation in the 2013 fiscal year. It established that fines, property rates, licences, annual rates, investment income, permits, sales of tender documents, and business taxes were potential sources of revenue for the assemblies. Also, the study identified a range of strategies employed by assemblies to raise revenue: engagement of revenue collectors, use of a mobile revenue taskforce, registration of businesses, visits to markets and business centres, commission payments for revenue collectors, security checkpoints, incentivisation of revenue collectors, establishment of revenue collection points, and rotation of revenue collectors. Nevertheless, the study found that the MMDAs studied could not meet their IGF revenue targets for the 2013 fiscal year, with all three falling below 50%. This poor performance was attributed to: inadequate logistics to support effective IGF mobilisation; under-declaring of revenues; not enough revenue collectors; poor supervision and monitoring; poor compliance by ratepayers; corruption; political interference; inadequate knowledge and skills among revenue collectors; poor service delivery by the assemblies; ineffective collaboration; and lack of revenue data.

Review of the book: "Perspectives on Australian Local Government Reform" edited by Brian Dollery and Ian Tiley

Review of the book: "Local governance in Bangladesh: policy and strategy framework" by Mohammad Rafiqul Islam Talukdar

In 1997 Local Government Studies published an article (Asquith, 1997) which assessed the perceptions of managerial and political elites in eight English local authorities towards change management against the background of Conservative Governments' reform agendas. The article argued that the authorities could be placed on a continuum depending on their state of organisational evolution, with some authorities being better equipped to manage change than others. During 2005 the authorities were revisited to ascertain how they had adapted to deal with the reforming Blair Governments since 1997. What this article shows is that characteristics evidenced in the original work in the authority deemed to have evolved the most, were present in those authorities revisited.