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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...

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 be...

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...

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 ...

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...

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 ...

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 rel...

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 council...

Public Expenditure Governance in Uganda's Agricultural Extension System

This study therefore assesses the governance of public expenditure in Uganda’s agricultural extension system. The study aims at examining the nature in which decisions pertaining to public expenditure prioritisation and implementation are made. M...

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...

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...

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...

The Determinants of Real Exchange Rate Volatility in Nigeria

The naira exchange rate depreciation and volatility is among the vast macroeconomic maladjustments which have unfolded in the Nigerian economy in the recent past. This paper therefore, investigates the determinants of real exchange rate volatility...

Government of the Republic of South Sudan: Assessment of Public Financial Management based on the Public Expenditure and Financial Accountability Framework (PEFA)

This study assesses the economic environment surrounding public finance operations of the Government of the Republic of South Sudan (GSS); the institutions, laws, regulations, and standards used by the government in the PFM process; the budget p...

The Value Added Tax (Vat) Gap Analysis for Uganda

Uganda’s public expenditure is growing at a fast rate due to the need to finance her National Development Plan (NDP) with the goal of attaining high middle income country status as envisioned in the Vision 2040. Consequently, Uganda’s stock of pub...

Impact of Increased Public Education Spending on Growth and Poverty in Uganda: An Integrated Micor-Macro Approach

Over the past decades, Uganda has experienced impressive economic growth rates, far above the average among Sub‐Saharan African countries. Indeed, on average, GDP grew by more than 6% annually since the 1990s, increasing per capita income by 4% ye...

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 consol...

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 th...

Elgeyo Marakwat 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. Equally, it provides a complementary avenue for deepening participatory budgeting given the legal basis for ...

The Citizen Alternative Budget

The Citizen’s Alternative Budget contains budget proposals from the public and private sector stakeholders, who attended the IEA annual pre-budget hearings that took place on the 14th and 15th February, 2018. The proposals submitted were consolida...

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