Intergovernmental Fiscal Transfers and Fiscal Capacity

Osiolo, HH ORCID: 0000-0001-8697-5471 (2016) Intergovernmental Fiscal Transfers and Fiscal Capacity. International Journal of Public Administration, 40 (2). pp. 185-191. ISSN 0190-0692

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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.

Item Type:	Article
Uncontrolled Keywords:	Fiscal capacity; intergovernmental fiscal transfers; local authorities; panel data; random-effects model; 4407 Policy and Administration; 44 Human Society; 1503 Business and Management; 1605 Policy and Administration; 1606 Political Science; Political Science & Public Administration; 3507 Strategy, management and organisational behaviour; 4407 Policy and administration; 4408 Political science
Subjects:	H Social Sciences > HF Commerce > HF5001 Business J Political Science > JF Political institutions (General)
Divisions:	Liverpool Business School
Publisher:	Taylor & Francis
Date of acceptance:	25 January 2016
Date of first compliant Open Access:	11 June 2026
Date Deposited:	11 Jun 2026 09:40
Last Modified:	11 Jun 2026 09:40
DOI or ID number:	10.1080/01900692.2015.1094089
URI:	https://researchonline.ljmu.ac.uk/id/eprint/28660

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