Panel Data on Local Revenues of District Assemblies in Ghana

This is a panel data on expenditures and local revenue mobilization of district assemblies in Ghana. Variables include, own revenues, central government transfers (f), population (p), population density (d), capital expenditures, and 12 variables representing sectoral employment for people 15 years and older at the district level in 2010. Sectors covered include manufacturing; financial and insurance; construction; wholesale and retail; transport; accommodation; professional, technical and scientific; administration and support services; public administration and defence; education; human health and social work services; arts and entertainment services, and other services. Other services, refers to all other service employments not included amongst the main sectors listed above. Data on own revenues, central government transfers (f), and capital expenditures for all 216 districts was obtained from the Ministry of Local Government and Rural Development (MLGRD), while data on population size, population density, and economic activities in the assemblies came from the Ghana Statistical Service Department. Assembly performance rankings were compiled jointly by UNICEF, CDD, and the Social Policy Studies of the University of Ghana. Central government transfers to district assemblies is financed through a constitutional provision which sets aside a minimum of 5 percent of the total central government revenues to be distributed to district assemblies (Ghana, 1992). Four key factors are considered in the distribution of the central government funds to district assemblies; equality, responsiveness, service pressure, and needs. Each year, an approved percentage of the amount to be distributed to the assemblies is distributed equally across all district assemblies following the equality criterion. The percentage of funds shared equally across assemblies normally runs from 30 percent to 60 percent. The rest of the fund is allocated proportionally based on, responsiveness, service pressure, and needs. Responsiveness rewards assemblies that experienced some growth in own revenues in the previous year(s) - assemblies that record decreases or no change in their own revenues positions receive no reward in this area. Population density is used by the district assembly common fund management as proxy for service pressure, while district needs level is determined by adequacy in Water delivery, Health, Education, and Roads infrastructure in a district. District water coverage (in percentages) is used to proxy district neediness. Assemblies generally have a free hand in determining use of own revenues. However, use of central government transfers is normally restricted to capital projects.***** The key sources of own revenues for the districts are daily tolls imposed on commercial vehicles, poll taxes imposed on traders, rent from district assembly properties (mainly market stalls), business licenses and permits, royalties on natural resources, and property taxes.本数据集为加纳区级议会（district assemblies）的支出与地方收入筹措面板数据。变量涵盖自有收入、中央政府转移支付（标注为f）、人口数（标注为p）、人口密度（标注为d）、资本支出，以及12项代表2010年区级层面15岁及以上人口行业就业情况的变量。涵盖行业如下：制造业、金融与保险业、建筑业、批发与零售业、交通运输业、住宿业、专业、技术与科学服务业、行政与辅助服务业、公共管理与国防业、教育业、医疗卫生与社会救助服务业、艺术与娱乐服务业，以及其他服务业。其中"其他服务业"指上述主要行业分类未涵盖的其余服务类就业岗位。加纳216个区级议会的自有收入、中央政府转移支付（f）及资本支出数据均取自地方政府与农村发展部（Ministry of Local Government and Rural Development, MLGRD）；而各议会的人口规模、人口密度及经济活动数据则来源于加纳统计服务部门（Ghana Statistical Service Department）。区级议会绩效排名由联合国儿童基金会（UNICEF）、CDD及加纳大学社会政策研究团队联合编制。 拨付给区级议会的中央政府转移支付资金，依据加纳1992年宪法条款设立，该条款规定需将中央政府总税收的至少5%用于向区级议会分配资金（加纳，1992）。中央政府向区级议会分配转移支付资金时，需考量四大核心因素：公平性、响应性、服务压力与需求水平。每年，获批用于分配的资金中，固定比例的部分将按照公平性准则在所有区级议会间平均分配，该平均分配比例通常介于30%至60%之间。剩余资金则根据响应性、服务压力与需求水平按比例分配。响应性指标用于奖励在上一年度自有收入实现增长的区级议会——若某议会的自有收入出现下滑或无变化，则无法获得该维度的奖励。区级议会共同基金管理部门将人口密度作为服务压力的代理变量；而区级需求水平则依据该区域供水、医疗、教育及道路基础设施的完备程度进行评定。地区供水覆盖率（以百分比计）被用作衡量区域需求程度的代理变量。区级议会通常可自主支配自有收入，但中央政府转移支付资金的使用范围通常仅限资本性项目。 各地区的自有收入主要来源于以下渠道：商用车辆每日通行费、商户人头税、区级议会所有资产（主要为市场摊位）租金、营业执照与许可费、自然资源特许权使用费以及房产税。