At independence in 1975, the Frelimo government took over public administration from the colonial system and started to transform it. The public financial management (PFM) system was adapted to the central planning and management of the economy in line with nationalist and Marxist-Leninist...

Mozambique has achieved incipient but still fragile socio-economic development since 1975. The public financial management system has been reformed and improved, but its performance has weakened since 2013. Applying an institutional economics approach, we have identified the economic growth...

This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax Administration Forum's African Tax Outlook and the United Nations University World Institute for Development Economics Research Government Revenue Dataset. We consider the background,...

We propose two new concepts, of non-state sovereign entrepreneurs and the non-territorial sovereign organizations they form, and relate them to issues pertaining to state sovereignty, governance failures, and violent social conflict over the appropriation of the powers that accrue to states in...

How does the public provision of education and the deployment of distortionary tax and subsidy instruments differ when the government's objective is conventional welfarist compared to when the objective is the non-welfarist one of equality of opportunity? This paper develops a framework in which...

The paper examines the incidence and employment impacts of the Employment Tax Incentive, a South African wage subsidy system that is targeted at the employers of low-wage youth. The paper uses a triple differences strategy and survey and administrative data, covering the universe of South...

This article contributes to the growing scholarship on how ethnic inequality can dampen the provision of public goods and services. On the one hand, it pushes beyond purely economic inequality to include status inequality between population groups. On other hand, it moves away from the provision...

The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal redistributive policies in the context of a developing country that can...

We study a model of human capital driven growth, where the parent's human capital serves as a productive input in the child's human capital production only when that of the former exceeds a minimum level required to intellectually contribute to the child's learning. Private and public...

Past research has provided evidence of clientelistic politics in delivery of programme benefits by local governments, or gram panchayats (GPs), and manipulation of GP programme budgets by legislators and elected officials at upper tiers in West Bengal, India. Using household panel survey data...