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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, Namibia …

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 of…

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 i…

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 an…

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 relat…

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 councils …

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 for…

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 climate.…

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 pr…

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-secti…

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 pro…

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 betw…

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 m…

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 w…

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. Mos…

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 neces…

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 fis…

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 i…

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 i…

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 pla…

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