results
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"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...
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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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"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 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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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...
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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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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...
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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...
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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...
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"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 ...
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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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"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 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...
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"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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"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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