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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 th...

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, s...

The Ghana Poverty Reduction Strategy, the Budget and Country Ownership

"National budgets are essentially vehicles for the implementation of the aspirations, goals and objectives of a nation. Such aspirations find expression in national plans. Prior to 2001, the Ghana Vision 2020 document encapsulated the government's...

Righting The Ills Of Budget Preparation, Implementation And Oversight In Ghana

"Perennial budget overruns and their adverse effects on the economy have attracted widespread concerns. Motivated by these concerns, this paper assesses institutional processes, arrangements and the legal framework for budget preparation, implemen...

Analytical Brief of the Social Sector Budget 2017 - “Leaving no one Behind "

With Zambia setting the stage for economic recovery, the National Budget of 2017 is certainly not short on measures to protect the vulnerable from the adverse effects of possible austerity under the Zambia Plus Economic Recovery Programme. With re...

Analysis of Rwanda’s Agriculture Budget Expenditure 2015-2016

The country’s commitment to agriculture, is reflected in the budget allocation to this sector. The CAADP expenditure target of 10% budget allocation and 6% annual agriculture productivity growth remain with fluctuated targets. During the period 2...

Review of Public Expenditure Management in Sub-Saharan Africa

"Public expenditure is one of the critical ingredients of a country’s development. To ensure that public expenditure is efficient and effective, it is essential that resource allocation decisions are underpinned by sound analysis and that a well-d...

Staying the Course of Fiscal Fitness: Analysis of the 2018 National Budget

The 2018 National Budget was delivered to the National Assembly and read on 29th September 2017, with the theme: “accelerating fiscal fitness for sustained inclusive growth, without leaving anyone behind”. In part, this essentially signals that th...

Analytical Brief on Social Sector Budget 2018: ‘A Mirage in the Social Sector budget’

As Zambia continues on its recovery path, Social Sectors spending remain cardinal to providing both increased and good quality services to its increasing population. The level of resources allocated to these sectors through the National Budget is ...

Note d'Analyse du Budget 2017 de l'état Togolais / Analysis of the 2017 Budget of the Togolese State

The Togolese economy recorded a real growth rate of 5% with an inflation rate of 1.19% in 2016. In 2015 outstanding debt,was estimated at 75.4% of GDP. The investment rate was 22.8% in 2016, its lowest rate since 2013, while the tax pressure wa...

The Inflationary Effects of Fiscal Deficit in Sierra Leone: A Simulation Approach

The objective of the study is to identify rules for the conduct of fiscal and monetary policies for low inflation in Sierra Leone. Policy simulations are carried out following the estimation of an inflation model with annual data from 1971 to 2012...

Reducing Violence in South Africa: Resourcing Violence Prevention

Government budgets are much like household budgets. In households, we make decisions about how to allocate limited income to buy food, pay for education, transport, childcare and so on. In the same way, a government needs to make decisions about h...

Analyse de l’Evolution des dépenses de Santé de l’Etat Togolais de 2009 - 2013 / Analysis of the Development of Health Expenditure in the Togolese State from 2009 - 2013

In developing countries, where income levels remains precarious, the resources granted by the state to the health sector, remain decisive for the well-being of the populations. In Togo, although efforts have recently been made to improve the man...

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 ...

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 packa...

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 nec...

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 ...

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 f...

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 safegu...

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...

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