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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, Namibi...

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 accom...

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...

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...

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 ...

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 exc...

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 asses...

The ZIPAR Quarterly Issue 3

The cover story in this newsletter focuses on the 2013-2014 Zambia Demographic and Health Survey (ZDHS) report. The article highlights two critical reasons why the launch of the report is timely. Firstly, the Revised Sixth National Development Pla...

Progressivity or Regressivity in Uganda's Tax System: Implications for the Fy2014/15 Tax Proposals

In this paper, insights were provided on the tax-benefit implications of the FY2014/15 tax proposals as well as the 2012/13 income tax reform. While the income tax reform enhanced the progressivity of pay-as-you-earn (PAYE), it resulted in signifi...

A Critical Review of the on Going Public Finance Management Reforms: Are the Reforms Yielding on the Expected Outcomes?

This policy brief investigated into the progress and impact of the on-going public finance management reforms undertaken by the MFPED since 2012/13. These reforms include the implementation of the Treasury Single Account (TSA); upgrading the Integ...

Assessing Public Expenditure Governance in Uganda’s Health Sector: The case of Gulu, Kamuli, and Luweero Districts. Application of an Innovative Framework

"This research report is one of the policy analyses prepared by ACODE to assess the governance of public expenditure (hereafter, public expenditure governance or PEG) in Uganda’s health, road, education and agriculture sectors. The report is prem...

Cost Effectiveness and Benefit Cost Analysis of Some Water Interventions in Bauchi State in Nigeria

A Cost-Effectiveness analysis of water interventions in Bauchi state, Nigeria, is presented in this report, with particular emphasis on pipeline and borehole (Hand pump) water supply schemes. Using the measures adapted from Whittington et al (2008...

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 elas...

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 t...

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 Institutio...

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 ...

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-sec...

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 p...

Is the Extractive Industries Transparency Initiative Relevant for Reducing Diversions of Public Revenue? The Mozambican Experience

"The Extractive Industries Transparency Initiative in Mozambique (MEITI) is largely irrelevant in preventing diversions of public funds. In Mozambique, these diversions occur on a much greater scale at stages where both the companies (and their f...

Public Expenditure Tracking on Road Infrastructure in Uganda: The Case Study of Pallisa and Soroti Districts

"The main message of this study is that public action by making the choice to invest in infrastructure, has to be taken to alleviate the plight of Uganda’s economy which is endowed with adverse, natural or geographical aspects like tropical climat...

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