id	author	title	date	pages	extension	mime	words	sentences	flesch	summary	cache	txt
work_6yb62cpf5bfxjeeukxbricmvdq	Dr. Ludovick Leon Shirima	Ethiopia: Ugly Mathematical Unit Cost Fiscal Equalization Formula; Beautiful Findings	2021	10	.pdf	application/pdf	7109	1021	65	was used in the Federal Democratic Republic of Ethiopia (FDRE) to transfer resources from the regions to the woredas (districts) reflect the actual budgetary needs of the Local Governments (LGs) due to their heterogeneous tax bases and expenditure needs. Practical implications: The study developed and specified a mathematical unit cost equalization model, which was applied to Keywords: Equalization formula, Intergovernmental, Fiscal decentralization, Expenditure needs, Revenue capacity, Ethiopia grant transfer formula to allocate funds from the Regional land areas (for regions, towns, and woredas), revenue, budget the formula; namely, revenue capacities and expenditure needs E = the regional state total expenditure needs for education; H = regional state total expenditure needs for the health A = regional state total expenditure needs for the agricultural W = regional state total expenditure needs for the water R = regional state total expenditure needs for the road sector; R = regional state total expenditure needs for the 	./cache/work_6yb62cpf5bfxjeeukxbricmvdq.pdf	./txt/work_6yb62cpf5bfxjeeukxbricmvdq.txt