Analysis of Intergovernmental Fiscal Transfer Systems in Africa and Latin America

Client: World Bank Institute
Faculty: Paul Smoke and John Gershman
Team: Steeves Guy, Yookyung Kwon, Kaori Nojiri, Daniel Parnetti
Year: 2003

In order to provide support to the World Bank Institute (WBI) on fiscal decentralization issues in Africa and Latin America, the Capstone team evaluated intergovernmental fiscal transfer systems in the two regions. In analyzing the systems in Africa’s Ethiopia, Kenya, South Africa, and Uganda and in Latin America’s Brazil, Guatemala, Mexico, and Nicaragua, comparisons were made in order to extract mechanisms that might improve the transfer systems function as a whole, as well as within these regions. In addition, the analysis was presented in a WBI course via videoconference held in Uganda to participants from several African countries. Didactic materials were developed for future WBI courses as a tool to improve understanding of transfer systems.