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"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 rel...
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"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 ...
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"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...
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"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...
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"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 ...
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"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 be...
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"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...
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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...
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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...
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"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...
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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...
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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...
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"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...
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"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 council...
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"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...
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"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...
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"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...
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"This paper seeks to ascertain whether Houses of Chiefs and Traditional Councils have submitted up-to-date accounts of revenue collection and expenditure in order to ensure internal control over expenditure has been exercised. It begins by reviewi...
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"Public auditing is one of the cornerstones of public sector financial accountability. Auditing involves the examination of public revenue and expenditure with the aim of ensuring that revenues collected are spent in accordance with the legal mand...
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"The State-owned airline, Ghana Airways, was created in 1958 soon after the country gained independence. It was the first national airline in sub-Saharan Africa when it began its operations, but for a number of years it has been on a downward spir...
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