Saving money concept preset by Male hand putting money coin stack growing business. Arrange coins into heaps with hands, content about money. [Courtesy] As Kenya edges closer to adopting a new revenue-sharing formula for the next five years, we find ourselves once again confronted by the enduring question of how best to balance equity with efficiency. The Fourth Basis for Revenue Sharing, as proposed by the Commission on Revenue Allocation, represents a commendable attempt to align constitutional principles with data-driven policy. Yet even as the formula strives to reflect service delivery needs across the country, it unintentionally risks repeating a…