Restructuring Local Government Finance In Developing Countries
Lessons from South Africa
Edited by Roy Bahl, Dean and Professor of Economics, Andrew Young School of Policy Studies, Georgia State University, Atlanta, Georgia, US and Paul Smoke, Professor and Director, International Programs, Robert F. Wagner Graduate School of Public Service, New York University, US
Hardback £94.00 on-line price £84.60
Series: Studies in Fiscal Federalism and State–local Finance series
Examining cutting-edge issues of international relevance in the ongoing redesign of the South African local government fiscal system, the contributors to this volume analyze the major changes that have taken place since the demise of apartheid. The 1996 Constitution and subsequent legislation dramatically redefined the public sector, mandating the development of democratic local governments empowered to provide a wide variety of key public services. However, the definition and implementation of new local functions and the supporting democratic decision-making and managerial capabilities are emerging more slowly than expected. Some difficult choices and challenges commonly faced by developing countries must be dealt with before the system can evolve to more effectively meet the substantial role envisioned for local governments.
Contents: Preface 1. Overview of Fiscal Decentralization in South Africa 2. Municipal Powers and Functions: The Assignment Question 3. Overview of the Local Government Revenue System 4. Property Taxation 5. The Regional Service Council Levy 6. Intergovernmental Transfers: The Equitable Share 7. Integrating Fiscal Decentralization Reforms and the Challenges of Implementation Annexes Index