Determinants of success in African local governments: An overview

A potentially useful method for determining how to design viable and competent local government systems is to examine local authorities that function effectively. This paper synthesizes the major findings of seven case studies of ‘successful’ local governments in Sub-saharan Africa, highlighting the principal factors contributing to their success and exploring ways in which they could further improve their performance. The determinants of success identified in the studies include: location in an area with an adequate economic base; well-defined responsibilities in a satisfactory legal framework; capacity to mobilize sufficient resources; supportive central government activities; and appropriate management practices, including development of productive internal and external relations and satisfactory responsiveness to constituents. All of these factors are considered to be necessary, but none is independently sufficient to guarantee success, which is a multidimensional and cumulative process of achievement.     

Rural local government finance in Kenya: The case of Murang'a County Council

The Murang'a County Council is recognized in Kenya as one of the country's most effective rural local authorities. Compared to other county councils, Murang'a raises substantial revenues and provides a wide variety of services. This case study presents some background on the local economy of Murang'a District, details available information about the county council's excellent fiscal performance, and highlights some of the major factors behind the effectiveness of Murang'a in resource mobilization and service delivery.     

A comparative modeling of tax reform before and after the legislative process

This research modeled the extent to which the normative goals of equity and efficiency are embodied in three seminal tax reform proposals (Bradley-Gephardt, Kemp-Kasten, and the Treasury Department proposals) relative to the extant regime. The Tax Reform Act of 1986 (TRA86) is also modeled in the same manner. The objective of this study is to compare the equity and efficiency of the initial proposals with that of the final tax reform law. This before and after analysis is designed to ascertain the degree to which the legislative process undermined the normative goals of the tax reform movement. The National Tax Model was applied to model each regime and to measure the distributional and redistributional effects on tax burdens and wage efficiency costs associated with each system across ten income classes. The reform models, including TRA86, are shown as superior to the pre-reform system with respect to the normative criteria. The legislative process did not substantially compromise the goals as reflected in the seminal reform proposals in the development of a more politically acceptable tax reform law. This exercise demonstrates that it is possible for sound legislation to survive a political process that frequently permits the sacrificing of normative goals in favor of special interests.Financial support provided by the Arthur Young Foundation Tax Research Grant Program and The Ralph E. Kent Fund. The helpful suggestions of Jim Curtis were sincerely appreciated.     

Books in review

A former editor of theAmerican Historical Review, he has written extensively on the history of modern Great Britain and more recently has published essays on the nature of the contemporary urban university.