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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...

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...

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...

Accountability Within The Houses Of Chiefs And Traditional Councils: A Review Of The Auditor-General’s Report (1993-1996)

"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...

Promoting Accountability Through State Audit: A Review Of The Auditor General’s Report On The Consolidated Fund 1994-1999

"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...

Operational Performance Of Ghana Airways: A Review Of The Auditor General’s Report

"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...

Ghana’s Middle-Income Reality Check Part II: Social And Infrastructure Dimensions

"After rebasing in 2010, Ghana’s per capita GDP rose to Middle-Income Country (MIC) level as defined by the World Bank. The per capita income measure is, however, seen to be too narrow as it does not even include key economic indicators let alone ...

Wagner’s Law And The Causal Nexus Between Government Expenditures And Tax Receipts: An Empirical Study Of Ghana

"Wagner's law is tested by using the traditional versions and our own versions which account for prices. Results show that Wagner's law exists in Ghana. However, there is no empirical support to the view that increases in government expenditure...

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