8

8

results

Filter your results

Apply filters

History of the Post-War Ethiopian Fiscal System

"The history of raising government revenue during the post-1941 period goes back to March 1942, to the promulgation of Proclamation 8 of 1942'. In the first paragraph of the preamble of that proclamation, the Emperor stated that "in order to accompl…

Effective Parliamentary Oversight: Mission Impossible?

"Ghana's recent discovery of oil and the anticipated petroleum revenue flows has raised expectations about the future economic development of the country. Yet Ghana's poor record in the area of public financial management, as demonstrated by many o…

Local Government Fiscal Operations in Nigeria

"The paper describes and analyses fiscal operations at the local level in order to improve understanding of fiscal federalism in Nigeria. The paper also tries to ascertain whether fiscal imbalances observed at both federal and state arms of governme…

The Distribution of Expenditure Tax Burden before and after Tax Reform: The Case of Cameroon

"This paper concentrates on indirect tax incidence as these taxes constitute an important component of the overall government revenue in Cameroon. In most developing countries where the formal tax base is not well established, taxation of goods and …

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…

How Can Governments of Low-Income Countries Collect More Tax Revenue?

It is widely believed that the governments of many low-income countries, and especially the relatively poor performers, should be aiming to increase the proportion of GDP they raise in tax revenue. There are risks in emphasising increasing revenue a…

The Effect of Illicit Financial Flows on Government Revenues in the West African Economic and Monetary Union Countries

This is a study of the effect of illicit financial flows (IFFs) on government revenues in the West African Economic and Monetary Union (WAEMU) countries over the 1996–2013 period. The study found that IFFs had a negative and significant effect on go…

Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana - Paper

This working paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana. Currently the country has a uni…

Showing page 1 of 1