Local government fiscal reform in developing countries: Lessons from Kenya

Smoke, Paul

doi:10.1016/0305-750x(93)90051-a

Cited by 39 publications

(35 citation statements)

References 22 publications

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“…According to Smoke andLewis (1996:1281), the limited success is attributed to two factors. First, the decentralisation process has been resisted or undermined by central government institutions fearful of losing power and rationale.…”

Section: Introductionmentioning

confidence: 99%

“…As a consequence of much dissatisfaction with the results of centralised economic planning, reformers have turned to decentralisation to break the grip of central government and induce broader participation in democratic governance (Olowu, 2000;Smoke, 1994;Wunsch and Olowu, 1990). Being closer to the people, it is claimed, local authorities can more easily identify people's needs, and thus supply the appropriate form and level of public services (Enemuo, 2000;Rondinelli et al, 1989;Oates, 1972).…”

Section: Introductionmentioning

confidence: 99%

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Dilemmas of Fiscal Decentralisation: A Study of Local Government Taxation in Tanzania

Fjeldstad¹,

Semboja²

2000

Forum for Development Studies

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Abstract:Local taxes represent less than 6 per cent of total national tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are considerably more significant than their revenue figure indicates. This paper reviews the main characteristics of the existing local tax system. It discusses how the present tax system emerged, and why it has been maintained for such a long period in spite of all its weaknesses. Finally, it considers options for reform.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Dilemmas of Fiscal Decentralisation: A Study of Local Government Taxation in Tanzania

Fjeldstad¹,

Semboja²

2000

Forum for Development Studies

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“…Local authorities have long lacked adequate access to elastic, stable, and robust revenue sources, such as retail sales and personal income. In recent years significant revenue sources and service functions were shifted to the center, though the net fiscal effect on local authorities has not been closely examined (Smoke, 1993).…”

Section: Introductionmentioning

confidence: 99%

“…Another complication is that the pattern of local responsibilities varies somewhat across councils, largely for historical reasons (Smoke, 1993). A few municipal councils have health and education responsibilities, for example.…”

Section: Introductionmentioning

confidence: 99%

Central–local transfers in Kenya: Options for incremental reform

Crane¹

2004

International Development Planning Review

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Until 2000, Kenya was unique among nations by having no formal means for sharing central government revenues with local authorities. Urban and rural governments alike had to cover their capital and current expenses on roads, education, public health, etc., entirely from own resources. This paper discusses the constructive role transfers can and should play in Kenyan development and the tradeoffs they impose between resource benefits and behavioral incentives. It then recommends several specific proposals for transfer reform, particularly regarding local road maintenance and basic equalization, along with the implementation mechanisms needed to address associated legal, institutional, and administrative issues. In addition, an action plan for a limited grant program is proposed for the short term. Acknowledgments

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“…231 When there is a great deal of economic, environmental, or linguistic heterogeneity in the nature of tax bases or taxpayers, as there is in sub-Saharan Africa, decentralization will be more efficient because it allows an administration to be tailored to local conditions. 232 By comparison, advocates for a more centralized approach note that "[a] well-known problem with the decentralization of standard-setting power to local governments is that local authorities are often particularly vulnerable to lobbying by industrial interest groups as a consequence of the controlling role that such groups often play in the socio-economic interests of local communities." 233 In the context of Power Africa and the extension of access to electricity, the centralization of formal political institutions and the electrical power infrastructure has two main implications.…”

Section: When the Center Holds: Intergovernmental Relations Of The Pomentioning

confidence: 99%

Íntegra da Revista

Editorial¹

2016

RBPP

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A Revista Brasileira de Políticas Públicas tem como finalidade constituir instrumento de veiculação de trabalhos científicos e doutrinários relacionados a aspectos ligados a interação entre Políticas Públicas e Direito. Direciona, portanto, seu objeto de interesse a questões referentes a governabilidade, integração, participação cidadã, desenvolvimento e outros temas envolvendo o Estado, a Sociedade e o Direito. Sendo assim, a proposta de linha editorial a ser seguida pela Revista Brasileira de Políticas Públicas é apresentada a partir de três áreas fundamentais, que se subdividem:1. Políticas de Estado e de Governo e democracia: teoria das políticas públicas, sistema de governo, sistema eleitoral e cidadania, sistema de partidos e reforma constitucional.2. Políticas Públicas e desenvolvimento econômico e social: políticas de desenvolvimento econômico e produção local/regional, desenvolvimento sustentável e meio-ambiente, desenvolvimento humano e planejamento da ação governamental.3. Avaliação em políticas públicas: teorias de avaliação em políticas públicas, metodologia de avaliação de políticas públicas e políticas de desenvolvimento, metodologia de analise jurídica de políticas públicas, resultados de analise em políticas públicas, pesquisa em políticas públicas setoriais. Comitê editorialMarie-Pierre Lafranchi, Université d'Aix-en-Provence, França

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Local government fiscal reform in developing countries: Lessons from Kenya

Cited by 39 publications

References 22 publications

Dilemmas of Fiscal Decentralisation: A Study of Local Government Taxation in Tanzania

Dilemmas of Fiscal Decentralisation: A Study of Local Government Taxation in Tanzania

Central–local transfers in Kenya: Options for incremental reform

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