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BIDPA Briefing The 2000 Botswana Budget

"Most of the changes announced in the 2000 Budget Speech were relatively minor. Of greater importance for the economy are the rates of increase of government spending, which continued at more than 20% in the current year. This follows similar incr...

Fiscal Operations in a Depressed Economy: Nigeria, 1960—90

"This study analyses fiscal federalism in Nigeria. Specifically, the report presents an historical account of fiscal federalism in the economy, highlighting significant episodes as well as drawing out implications for overall fiscal performance. ...

Tax Reforms and Revenue Mobilization in Kenya

"This study analysed the productivity of Kenya’s tax structure in the context of the tax reforms. The findings suggest that tax reforms had a positive impact on the overall tax structure and on the individual tax handles, even though the impact of...

Tax Reforms in Tanzania : Motivations, Directions and Implications

"This paper provides a theoretical discussion on the relationship between buoyancy/elasticity and the existence of the underground economy and postulates an inverse relationship between the two. Such relationship is argued because the growth of th...

Decision Time in Zimbabwe

Change is in the air in Zimbabwe. Its citizens no longer talk about whether it will come, but rather when. All acknowledge, however, that the road will be dangerous, possibly violent. South Africa is the single country with ability to help its nei...

Post-Election Zimbabwe: What Next?

The 31 March 2005 parliamentary elections that confirmed the full control of President Robert Mugabe and his ZANU-PF government were neither free nor fair and disappointed those who hoped they might mark a turn away from the crisis that has domina...

Zimbabwe: The Politics of National Liberation and International Division

Despite the rising humanitarian costs of the crisis in Zimbabwe, the international community remains deeply divided about its response, allowing President Mugabe to believe that he can exploit the policy fissure between - broadly - the West and Af...

Zimbabwe: What Next?

In the aftermath of the deeply flawed March 2002 presidential election, Zimbabwe has dropped off the radar screen of most policy-makers and media but its crisis is deepening: * the ruling ZANU-PF party and the government are systematically us...

Zimbabwe's Election: The Stakes for Southern Africa

Since the intensification of Zimbabwe's political, economic and humanitarian crisis following defeat of a government-sponsored constitution in a national referendum nearly two years ago, the International Crisis Group (ICG) has documented the esca...

G-8 Preview: Bush and Allies to Discuss Repairing Their Rift and Rebuilding Iraq

The annual economic summit of eight industrialized nations, which begins June 1 in Evian, France, will provide an opportunity for President Bush to repair relations with major European countries that opposed the U.S. invasion of Iraq, particularly...

Algeria's Economy: The Vicious Circle of Oil and Violence

The crisis in Algeria, now a decade old, is not merely a consequence of the interruption of the December 1991 elections by an army-backed coup to keep the Front Islamique du Salut (FIS: Islamic Salvation Front) from power. It is also an economic c...

Elephants, Ants and Superpowers: Nigeria’s Relations with China

"This paper considers economic and political relations between China and Nigeria.The paper first sketches the post-independence history of their bilateral relations, charting a progression from indifference and even hostility in the early years, t...

Economic Partnership Agreements and Intellectual Property Rights Protection: Challenges for the Southern African Development Community Region

"The signing of the comprehensive Economic Partnership Agreement (EPA) by the European Community (EC) and Caribbean Forum (CARIFORUM) countries covering a wide range of issues, including intellectual property (IP) provisions, has the potential t...

Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective

Three of the highest priority actions were identified in this paper, which have the greatest BEPS impact for African economies. These are: Action 4, which deals with limiting base erosion via interest deductions and other financial payments; Actio...

Défis d'un Changement de Fiscalité sur le Tabac dans une Communauté économique : cas de l'Afrique de l'Ouest /Challenges of a Tax Change on Tobacco In an Economic Community: Case of West Africa

Tobacco taxation in West Africa is one of the lowest in the world, resulting in a very low price level and making tobacco very affordable. This makes smoking an important problem for each of these countries with low economies, with a population u...

Analyse de lʼinteraction des Politiques Budgétaire et Monétaire au sein de lʼUnion Economique et Monétaire Ouest Africaine /Analysis of the Budgetary and Monetary Policy Interaction within the West African Economic and Monetary Union

This article analyzed the coordination of fiscal and monetary policies within the UEMOA. The analysis of the evolution of budget deficits and public debt shows that there is some form of coordination reinforced by the implementation of the Stabili...

Budget Transparency: Kenyan Perspective

The fiscal policy in Kenya is the most challenging and complex area of macroeconomic management. It is characterized by budget deficits, rising debt, low economic growth rates, high interest and inflation rates. Factors such as corruption, poor ac...

The Impacts of Illicit Financial Flows on Peace and Security in Africa

Ranges of estimates of illicit financial flows confirm that the problem facing Africa is large and has grown substantially. Losses annually in recent years range as high as $100 billion. For many countries the long term average has exceeded 10% ...

Improving Fiscal Management in Ghana: The Role of Fiscal Policy Rules

This paper discusses the role of fiscal policy rules in promoting fiscal discipline and transparency in Ghana. The adoption of fiscal policy rules and independent fiscal policy councils are investigated and whether it can help improve fiscal perfo...

Revenue Reform and Statebuilding in Anglophone Africa

In this paper, the tax reforms discussed are a response to fiscal needs, but not generally to fiscal crises. In Section 2, the author explains the situation in which these reforms were introduced. It is explored in more detail in Section 3 (VAT)...

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