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Capacity Issues in the Formulation and Implementation of the Next Generation of Poverty Reduction Strategy Papers

Although economic growth is widely acknowledged to be crucial for poverty reduction and for sustaining development, efforts aimed at tackling these challenges in Africa did not, for a long time, yield the desired results. The decade of the 1980s...

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...

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...

Are Our Revenue Targets On Target?

"Revenues constitute the lifeblood of all economies. They not only finance development projects and the recurrent costs arising from such projects, but also pay for statutory expenditures such as debt servicing. Maximizing revenues however, requir...

Determination Of Real Exchange Rate Misalignment For Ghana

"The paper determines real exchange rate misalignment for Ghana for the period 1980 - 2010. It finds that the equilibrium real exchange rate is influenced to a significant extent by "fundamental" or "real" factors - represented in the study by pro...

Righting The Ills Of Budget Preparation, Implementation And Oversight In Ghana

"Perennial budget overruns and their adverse effects on the economy have attracted widespread concerns. Motivated by these concerns, this paper assesses institutional processes, arrangements and the legal framework for budget preparation, implemen...

Ghost Names, Shadow Workers, And The Public Sector Wage Bill

"The revelations that ghost names exist on the Judicial Service payroll and that attempts are under way to get rid of them, is disturbing yet welcome news. Earlier in the year 2001, representatives of some donor agencies and countries called on th...

Accumulation de Capital Humain, Politique Fiscale et Croissance endogène / Accumulation of Human Capital, Tax Policy and Endogenous growth

We study an endogenous growth model where households provide skilled and unskilled labor, also pay capital and wage taxes. The growth dynamics is guaranteed by the accumulation of human capital, which depends on public spending in education. The e...

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...

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...

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...

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...

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...

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