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"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, requires…
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"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 produ…
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"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, implementa…
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"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 the …
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The country’s commitment to agriculture, is reflected in the budget allocation to this sector. The CAADP expenditure target of 10% budget allocation and 6% annual agriculture productivity growth remain with fluctuated targets. During the period 201…
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"This paper examines whether the consensus reached by the late 2000s among African Union member countries and their external partners on the need to reverse the decades-long decline in spending for essential public goods and services in agriculture …
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"Public expenditure is one of the critical ingredients of a country’s development. To ensure that public expenditure is efficient and effective, it is essential that resource allocation decisions are underpinned by sound analysis and that a well-des…
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Encouraging tax compliance demands a careful understanding of how taxpayers think about and experience taxation. Knowledge about taxpayer attitudes and behaviour is essential when analyzing opportunities and constraints for reform, and for the desig…
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This paper seeks to understand the challenges and opportunities of enhancing local revenue mobilization in Nairobi City County. It notes that local revenue is an important revenue source for the County given its expanding budgetary and service deliv…
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The 2018 National Budget was delivered to the National Assembly and read on 29th September 2017, with the theme: “accelerating fiscal fitness for sustained inclusive growth, without leaving anyone behind”. In part, this essentially signals that the …
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The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework f…
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The Togolese economy recorded a real growth rate of 5% with an inflation rate of 1.19% in 2016. In 2015 outstanding debt,was estimated at 75.4% of GDP. The investment rate was 22.8% in 2016, its lowest rate since 2013, while the tax pressure was …
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The motivation of this study is the recently launched global agenda of SDGs goals (17.4) that proposes to “ Assist developing countries in attaining long-term debt sustainability; this is to be attained through coordinated policies aimed at fosterin…
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This paper is also available in French: Développement minier et pétrolier et politiques de dépenses publiques au Niger : une analyse en équilibre général calculable dynamique. This study analyzes public spending options from mining and oil resourc…
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Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people w…
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The main objective of this study was to assess the sustainability of Togo's fiscal policy. From the analysis of its public finances, it appears that the efforts made for the stability of the macroeconomic framework, including reforms in the manageme…
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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 eff…
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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 Plan …
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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 significa…
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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 Integra…
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