Template-type: ReDIF-Paper 1.0
Author-Name: James Alm 
Author-Email: jalm@gsu.edu
Author-Homepage: http://aysps.gsu.edu/AlmJ.html
Author-Workplace-Name: Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage: http://aysps.gsu.edu/index.html
Author-Name: Jorge Martinez-Vazquez 
Author-Email: jorgemartinez@gsu.edu 
Author-Homepage: https://icepp.gsu.edu/profile/jorge-martinez-vazquez/
Author-Workplace-Name:  International Studies Program. Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage:  https://icepp.gsu.edu/
Title: South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform
Abstract: The design of any system of transfers is a complex matter, and in practice very few countries are able to 
get it right, especially at the start of a process of decentralized system of finance. It is quite obvious that 
South Africa has made great strides in the design of its transfer system, primarily comprised of: an unconditional 
grant distributed by formula, the “Provincial Equitable Share” (PES); a system of conditional grants; and several 
other non-conditional transfers.  In this report we focus exclusively on the analysis of the existing PES transfer 
and also on possible options for its reform.  Our report consists of three main parts.  We first summarize the main 
features of the PES.  We then focus on what may be lacking with the current system.  We finish with options for reform.
Keywords: South Africa, provincial government, fiscal decentralziation, grants, Provincial Equitable Share (PES)
Length: 124 pages
Creation-Date: 2009-03-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0904.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0904