Osei, Philip D.
Author Affiliation, Ana.
Sir Arthur Lewis Institute of Social and Economic Studies
Strengthening local fiscal capacity in Jamaica, 1993- 2002
Social and economic studies
Date of Publication
Examines the Jamaican government's policy reform that aimed at strengthening the financial capacity of Parish Councils. It noted that the main issue at stake at the beginning of the reform in 1993 was the question of the viability of the Councils, of which financial strengthening was just one facet. Argues that the conceptualisation of the reform as a whole and of their revenue-sharing policy in particular, fell far short of being comprehensive. A parochial revenue fund (PRF) was established comprising of revenue from motor vehicle license and property taxes. This was managed by the central government on behalf of the parish councils. But the yield from the PRF was inadequate and far from commensurate with the responsibilities assigned to the councils. Property tax administration itself needed a thorough reform for it to be able to contribute meaningfully to the PRF. The effect of all this was that inadequate funding meant that the parish councils have remained poor, expended a greater share of their little budget on administration cost and spent very little on capital investment.....