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Budgeting for Land Reform

"The primary purpose of land reform in South Africa is to redistribute agricultural and other land in order to address the racially skewed pattern of landholding and promote development. Slow progress in land reform over the past decade underscores…

Budget and Public Expenditure across Nigerian States

"This paper examines budget and public expenditure across Nigerian states, from 2001-2005. It is divided into six sections. Section One discusses the conceptual definitions and theoretical arguments. It contains two sub-sections. The first sub-secti…

Uganda’s National Budget 2010/2011: How Strategic are the Budget Priorities?

The debate came three weeks after Hon. Bbumba read her 2010/2011 budget speech before Parliament. The theme of the budget was “Strategic Priorities to Accelerate Growth, Employment and Socio-Economic Transformation for Prosperity”. Now, long gone ar…

Evaluating Land and Agrarian Reform in South Africa: Land Redistribution

"The land reform programme of the South African government is conventionally described as having three legs: restitution, tenure reform and redistribution. While restitution deals specifically with historical rights in land, and tenure reform with f…

The Case for Re-Strategising Spending Priorities to Support Small-Scale Farmers in South Africa

"This paper summarises what is known about South Africa’s public expenditure trends in respect of small-scale farmers, and discusses the growing contradictions between the policy priority placed on small-scale farming and the adequacy of support pro…

Trade, Payments Liberalization and Economic Performance in Ghana

"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, str…

Tax Reforms in Tanzania : Motivations, Directions and Implications

"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 the …

Botswana's Debt Sustainability: A Brief Narrative

" This paper examines the financial and by extension the economic sustainability of the existing debt using non-technical analysis and a simplified narrative.The motivation of this note was to shed light on the extent to which one should worry abou…

Enhancing Public Budget Transparency in Botswana

"This policy brief discusses the need to make Botswana’s budget process more transparent. Transparent or open budgets both facilitate and support timely, relevant public access to budget information, enhancing citizen participation in the budgetary …

Règles Budgétaires et Soutenabilité des Finances Publiques / Budgetary Rules and Sustainability of Public Finances

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 we…

Financing the Economic Stabilization and Growth Programme (Zambia Plus) in the Shadow of the IMF

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 package…

Economic Distress and the Inevitability of an Economic Recovery Programme

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 neces…

Gender Budgeting as a Tool for Poverty Reduction: Concepts, Practices and Capacity Implications

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 ex…

Are Interest Payments on Debt Derailing Fiscal Consolidation?

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 fis…

Analytical Brief of the 2019 Social Sector Budget: 'A Call for Fairness and Elimination of Wastage'

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 safeguar…

Taking the Road less Travelled: In Pursuit of Fiscal Consolidation- “Delivering Fiscal Consolidation for Sustainable and Inclusive Growth”

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 w…

Debt Servicing and the Delivery of Social Services: Mid-Year Review of the 2018 Budget

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 i…

Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office

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 th…

Homa Bay County, Alternative Budget Memo on Sanitation 2018

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 consolid…

Kericho County: Alternative Budget Memo on Sanitation 2018

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 that…

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