Intergovernmental Fiscal Transfers and Fiscal Capacity

Helen Hoka Osiolo

International Journal of Public Administration, 2017, vol. 40, issue 2, 185-191

Abstract: An intergovernmental fiscal transfer is an instrument used by governments to equalize fiscal capacity. However, with the large discrepancies in fiscal capacity among Local Authorities (LAs) in Kenya, it is evident that the intention of the instrument has not been met. These disparities lead to inequity as some LAs receive better services for their tax, while others do not.Using panel data from 2001-2006 among 22 LAs, the Local Authority Transfer Fund (LATF) was found to be high in LAs that had substantial fiscal capacities. This suggests the need to revise the formula used in computing LATF.

Date: 2017
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DOI: 10.1080/01900692.2015.1094089

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