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Intergovernmental fiscal transfers, equity and service delivery: lessons from Uganda

Working paper

Written by Cathal Long, Alasdair Fraser, Michael Mbate, Antoine Lacroix

Working paper

This paper is concerned with the horizontal allocation of resources (equity). Our aim is to shed light on why geographical inequities in the per capita allocation of intergovernmental fiscal transfers persist.

We use Uganda as the primary case to discuss the factors that may support or impede reforms to increase the equity of their allocation, while also drawing parallels to other countries where applicable. Over the past five years Uganda has been engaged in an ongoing reform programme to improve the adequacy, equity and efficiency of its intergovernmental transfer system. Moreover, Uganda’s intergovernmental fiscal transfer system is relatively transparent, which makes detailed analysis possible.

View all papers in this series here.