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Publications (17)
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Nigeria is governed by a federal system, hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country’s tax system is lopsided, and dominated by oil revenue. It is also characterized by unnecessarily complex...
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– Case Study of Cameroon
In the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector. Increased budgetary and extra-budgetary resources generated by this sector helped to raise the investment rate in the economy, and to maintain a reasonable level of...
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In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality and to create a sustainable tax system that could...
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Ghana’s tax reforms constitute the major policy instrument needed to accelerate growth and poverty reduction. Over the past two decades, the government has consistently spent more revenue than it is able to generate and the gap is often financed with foreign aid which has perpetuated the country’s...
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In 1991 the Ethiopian Revolution Democratic Front (EPRDF) toppled the old ‘socialist’ regime that had ruled the country for seventeen years. In contrast to the previous policy regime of hard control, EPRDF initiated a wide range of reforms that covered not only the tax system but also the exchange...
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– What Are the Issues at Stake?
The privatization trend affecting the state involvement in productive sectors is also challenging the role of the state in the provision of social services. And, as private participation in social sectors increases, a regulatory framework is needed to ensure that the market reaches socially...
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– A Critical Review
The aim of this paper is to review the principal assumptions and aspects of the unitary household model and collective models of household behaviour. Empirical studies are presented to assess whether the theories can offer adequate descriptions of household behaviour and to examine the types of...
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– A Long-Term Perspective
This paper discusses the main changes in infant, child and maternal mortality which have occurred over 1960-1995 in Sub-Saharan Africa and analyses the main factors responsible for the observed shifts in these health trends. To do so, the paper surveys the major mortality models discussed in the...
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– A Case Study of Tanzania
The first part of the paper describes steps which Tanzania took in order to provide key social services to her people. Tanzania made great efforts within the ujamaa socialist system to provide free social services for rural as well as urban people, regardless of their income level. Even after the...
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– Towards Synergy
In recent years churches, NGOs and community associations, commonly referred to as civic organizations, have been playing an increasing role in the provision of social services in response to fiscal stress, state inefficiency and an ideological environment favouring non-state action. In this paper...
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The analysis of the optimal funding of education is complicated by the numerous and serious market failures which are likely to characterize a free market for education. Prominent amongst these are the likely external benefits of education, stressed by some new economic growth models. However, no...
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– Concepts and Issues
This paper is the fruit of an attempt to distinguish the elements, present in a fiscal decentralization process, that are likely to contribute to efficiency enhancement in the provision of social services in developing countries. From the methodological point of view, the paper makes an effort...
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A good deal is known about what makes for successful economic development, but very little is known about how to get there - that entails an understanding of the process of economic change. The paper first examines the sources of successful growth and then explores the process of dynamic change of...
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– A Review of the Underlying Theory and Assumptions
The paper reviews the theoretical basis for the application of user fees in the public health sector in low-income countries with particular reference to the special characteristics of medical care as a commodity. The general equilibrium efficiency result of the market mechanism is shown to be the...
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– Towards an Optimal Policy Mix?
This paper is part of a larger UNUIWIDER research project which examines the problems of the provision of basic social goods, such as health care, education, maternal care and safe water, in the developing countries. These services have characteristics in common with quasi-public goods, and the...
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– The Case of Nigeria
In the first two or three decades of independence, Nigeria, like the rest of Africa. placed heavy emphasis on expanding educational opportunities from primary school through university. This has resulted in a very impressive increase in the number of students enrolled in institutions at all levels...
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