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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Segregation in the municipal income and expenditure system
Author:Ndoro, H.
Periodical:The Zimbabwe Journal of Economics
Geographic term:Zimbabwe
Subjects:income distribution
local finance
Abstract:The municipal income and expenditure system is characterised by an operational duality which closely parallels the economic inequality which is a feature of the Zimbabwean economy. The problem is one of the equity implications of the municipal tax system as it operates as a whole within the national economy that is, the taxbenefit question. This enquiry establishes the relative importance of local authority financing according to some criteria, shows that the basic tenet of local authority financing inherited from the pre-independence period is that of balancing each account's expenditure with its revenue, i.e. those obtained in that particular area, sets forth simple measures of the inequities of the municipal tax system in the urban sectors and that there has virtually been no change in the pattern since independence, exposes the fundamental unfairness in the municipal financing system, shows that the ways used for raising funds in the high density low income areas are objectionable on social health grounds and finally documents a few cases of the highly inequitable distribution of social services and amenities. Transforming the inherited system is a matter of urgency. Map, tab.