In 2007 the Lincoln Institute of Land Policy (Lincoln Institute), based in Cambridge, Massachusetts in the United States and the African Tax Institute (ATI), located in the Department of Economics at the University of Pretoria, South Africa embarked on a comprehensive property tax research project on the African continent.

The primary objectives of this project are the following:

· To develop a comprehensive template to collect data regarding all forms of property taxation in Africa that could be updated and maintained with relative ease;

· To report and reflect in a concise, uniform and comparable manner on property-related taxes levied and collected in Africa;

· To report on property tax systems as legislated in African countries;

· To reflect on property tax systems as practised in African countries;

· To establish the importance and extent of annual property taxes as sources of national and/or municipal revenue in Africa;

· To establish the importance and extent of property transfer taxes as sources of national and/or municipal revenue in Africa;

· To comment on the future role of property taxation in Africa; and

· To discern general trends in the application of property taxation throughout Africa.

To achieve these objectives, the Lincoln Institute and the ATI are interested to collaborate with research fellows from various countries on the African continent. From 2007 to 2009 a total of 12 research fellows have been selected to research property taxation in a total of 48 African countries.

For 2010 applications are invited to research property-related taxes in the following countries:

· Djibouti

· Equatorial Guinea

· Eritrea

· Somalia

· Sudan

Applications must be received by November 13, 2009 and the successful candidates will be notified by December 4, 2009.

Click here for more details on these research fellowships.