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H77

Intergovernmental Relations; Federalism; Secession

Spatial dependence of per capita property tax income in South Africa

Kabeya Clement Mulamba and Fiona Tergenna
We investigate spatial dependence of per capita property tax income among South African municipalities. One original contribution of our study is the use of per capita property tax income, rather than the property tax rate, as the outcome variable. Per capita property tax income is indicative of...
Oct 2019
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The Contribution of Fiscal Decentralization to Regional Inequality: Empirical Results for South African Municipalities

Hammed Amusa and Ramos Mabugu
Over the past two decades, many African countries have carried out reforms aimed at decentralizing the political, administrative and fiscal structures of the public sector. The need to transform the structure of governance is informed by the view that decentralization increases the overall...
Apr 2016
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Fiscal Illusion at the Local Sphere: An Empirical Test of the Flypaper Effect using South African Municipal Data

Hammed Amusa, Robert Mabunda and Ramos Mabugu
Despite South Africa’s relatively decentralized governance and administrative structure, an important feature of the country’s intergovernmental fiscal relations system is the gap that exists between the expenditure responsibilities of sub-national authorities and their assigned revenue bases. The...
Jun 2008
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