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History of the Post-War Ethiopian Fiscal System

"The history of raising government revenue during the post-1941 period goes back to March 1942, to the promulgation of Proclamation 8 of 1942'. In the first paragraph of the preamble of that proclamation, the Emperor stated that "in order to accompl…

The Conceptual Framework for Fiscal Decentralization

"Decentralization in its broad sense refers to the division of political, economic and administrative power/responsibility between the centre and subnational levels of government. The degree of responsibility that is transferred by the center may v…

Public Private Partnerships (PPP) Practice and Regulatory Policy in Kenya

"The Government is increasingly seeking to develop financing mechanisms, which bring together the public and private sectors, not only to control budgetary expenditure but also to pool these two sectors' specific know-how. This form of cooperation i…

A Comparative Analysis of Laws & Institutional Regimes on Public Expenditure Accountability in East Africa

In this study the main aim was to examine the extent to which the existing legal and institutional framework in the four East African countries of Kenya, Rwanda, Uganda and the United Republic of Tanzania incorporates the notion of accountability in…

The Costs and Pricing of Tourism in Zambia: The Case of Livingstone

"Tourism is potentially one of Zambia’s best prospects for economic diversification and growth. The tourism sector has the potential to play an increasingly important role in stimulating economic growth by contributing to job creation, foreign excha…

Public Expenditure Governance in Uganda's Education Sector Application of an Innovative Assessment Framework

In this paper a framework for assessing public expenditure governance is presented within the education sector. PEG assessment focuses on inputs, processes and outcomes associated with the governance of public expenditure. Usually tools for assessi…

Gender and Housing Development in the Low Income Suburbs of Jinja Municipality, Uganda

"This study attempted to determine the nature and relative importance of the socio-cultural and economic factors that facilitated or impeded men and women’s engagement in urban housing development. It also attempted to determine the differences betw…

Methodological Approaches to the Study of Institutions and Service Delivery: A Review of PETS, QSDS and CRCS

"Achieving Millennium Development Goals in Africa requires a quantum leap in access to and quality of services. To this end, better diagnosis and understanding of both failures and successes in service delivery is crucial. In this paper, we review m…

Productivity of the Nigerian Tax System: 1970–1990

"This study evaluates the productivity of the tax system for the period 1970—1990 to devise a reasonably accurate estimation of Nigeria’s sustainable revenue profile. This will assist in the design of an appropriate expenditure profile as a means of…

The Impact of Foreign Aid on Public Expenditure: The Case of Kenya

"This paper focuses on the case of Kenya, a country that has experienced two major donor-aid freezes. The paper uses both aggregated and disaggregated data to develop the linkage between foreign aid and government expenditure and to estimate the i…

The Long Term Impact of Structural Economic Change on Government Spending

"This paper explores the likely impact of diversification on government's revenue raising ability and hence on the magnitude of its overall role in the economy. It uses projections over a 20 year period to simulate possible scenarios for taxation an…

Financing Primary Education for All: Public Expenditure and Education Outcomes in Botswana

"This report presents the Botswana findings from a research project aiming to explore the relationship between public education spending and education outcomes at the primary level in developing countries. The overall project has explored this relat…

Is the Community Health Fund Better Than User Fees for Financing Public Health Care?

"Local institutions have huge potential for improving public health services if they can effectively manage the local delivery process and mobilize community contributions to complement the resources they receive from the government. Where councils …

SACU Revenue Sharing Formula: The History of An Equation

"The purpose of this paper is to examine the evolution of the SACU revenue sharing formula (RSF) and what implications it has had on the revenue of Botswana as well as the other small state members of the customs union that include Lesotho, Namibia …

Tax Revenue Effects of Sectoral Growth and Public Expenditure in Uganda

There is a growing strand of literature on the determinants of tax revenue. This paper largely contributes to this tax revenue performance in developing countries, particularly in Sub Saharan Africa. More specifically they estimate the tax elasti…

Expansion of Labour-Based Methods in Maintenance of Public Roads: Options for Promotion of Citizen Participation in Uganda

In this paper the purpose for public participation in public expenditure governance is established within the road sector. It further discusses its implications for decision making and then draws on the rationale for using local labour not only to …

Microfinance Institutions in Ethiopia, Kenya and Uganda: Loan Outreach to the Poor and the Quest for Financial Viability

Loan outreach—financial viability nexus is among the unsettled issues in microfinance literature: unyielding stance favoring viability for increased outreach to the poor (depth) versus a trade-off view justifying subsidized Microfinance Institutions…

A Framework for a Tanzanian Growth Strategy

"This brief is a summary of Chapter 9 of the 2007 Poverty and Human Development Report for Tanzania. The 2007 PHDR provides key information and data on national indicators gives a framework for determining a strategic approach to growth, and also pr…

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…

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…

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