results
Publication
"This paper provides a theoretical discussion on the relationship between buoyancy/elasticity and the existence of the underground economy and postulates an inverse relationship between the two. Such relationship is argued because the growth of th...
Publication
"Trade and payments liberalization will have implications for employment, economic growth, balance of payments, government budgets and inflation. Experience varies across the continent depending upon the initial conditions before liberalization, s...
Publication
This article examines the formulation, implementation, and performance of rules with particular emphasis on the experience of developing countries with a medium income. The first part proposes a definition and justification of budgetary rules, as ...
Publication
This policy paper was prompted by a protracted deliberation between the Zambian Government and the International Monetary Fund (IMF) regarding a Fund-supported economic programme. The Zambian authorities began contemplating an IMF “bailout packa...
Publication
This policy insights paper explains why the economic recovery programme dubbed Zambia Plus will be absolutely essential for Zambia from 2017 onward. The paper highlights the scale of the challenge of Zambia’s 2015/2016 economic downturn, which nec...
Publication
Gender budgeting is an application of gender mainstreaming in the budgetary process. It subsumes a gender-based assessment of budgets, incorporation of a gender perspective at all levels of the budgetary process, and restructuring of revenues and ...
Publication
This policy brief provides a review of the performance of the first quarter of the 2018 National Budget. The paper provides context by looking at both the revenue and expenditure trends during the last three years when Government instituted some f...
Publication
The 2019 National Budget comes at a time when the Government is facing fiscal constraints. Nevertheless, the Government will still have to deliver essential social services to its population to build on progress made in the past in order to safegu...
Publication
For the fourth year in a row, Zambia’s Budget in 2019 will focus on fiscal consolidation. Clearly, the country’s approaches to fiscal management over the past few years did not deliver the desired fiscal outcomes. Most likely, this is because some...
Publication
This policy brief reviews the performance of the first half (January to June) of the 2018 National Budget, drawing on data from fiscal tables produced by the Ministry of Finance. A descriptive approach is employed in order to analyse the data and...
Publication
In 2014, the Uganda Revenue Authority (URA) established the Public Sector Office (PSO) as a separate office to manage the affairs of government ministries, departments and agencies. Subsequently, the duties of the office were expanded to include ...
Publication
The budget memo contains budget proposals from the public Sub county stakeholders who attended the IEA Kenya pre-budget hearings that took place on Tuesday, 18th August 2018 at Twin Tower Hotel in Homa Bay Town. The proposals submitted were consol...
Publication
The Budget Memo seeks to influence county government decisions and help civil society develop viable alternatives to government policy. This budget memo raises certain questions of budget transparency and prioritization of sanitation spending th...
Publication
The budget memo seeks to influence county government decisions and help civil society develop viable alternatives to government policy. Equally, it provides a complementary avenue for deepening participatory budgeting given the legal basis for ...
Publication
The Citizen’s Alternative Budget contains budget proposals from the public and private sector stakeholders, who attended the IEA annual pre-budget hearings that took place on the 14th and 15th February, 2018. The proposals submitted were consolida...
Publication
The underlying study involved review of literature, reports and other secondary data, along with interviews with sectoral ministries (MDAs) responsible for key social and economic services and the administration of local government Authorities (LG...
Publication
This Working Paper addresses the following question: are climate change-related expenditures starting to appear in national budgets to secure the early implementation of countries’ Nationally Determined Contributions (NDCs)? It examines the eviden...
Publication
The Tanzanian government has established a goal to transform the country into a middle-income and semi-industrialized state by 2025. To promote this transformation, the government exempted the Value Added Tax on capital commodities in FY 2017-20...
Publication
The study examined the approach used to integrate gender issues in the budgeting process in Uganda. It focused on the agriculture sector and specifically analysed the Ministerial Policy Statements (MPS) of four institutions: Ministry of Agricultur...
Publication
"The budget briefing note provides an assessment of the 2014/15 national (Botswana) budget allocations presented to the Parliament. The main features are discussed with emphasis on the implications for the fiscal and growth strategy given the deve...
Showing page 1 of 3
Next page