This study has evaluated all of the Budget Support operations undertaken in Mozambique from 2005 to 2012. These operations amount to a resource transfer of US $ 3,354million -an annual average disbursement in excess of US $ 400million, some $16 per annum per head of the Mozambican population,...

1. This Report has been prepared by Fiscus, UK for the Evaluation Unit of Europe Aid. It presents a synthesis of the seven evaluations of General and Sector Budget Support, undertaken in Tunisia, Mali, Zambia, Tanzania, South Africa, Mozambique and Morocco over 2010 -2014. These represent the...

This study has evaluated the General and Sector Budget Support operations undertaken in Tanzania from 2005/06 to 2011/12. These operations amount to a resource transfer of almost US$5,000 million - an annual average disbursement of US$ 694 million, some $16 per annum per head of the Tanzanian...

The purpose of this study has been twofold: (i) To undertake an evaluation of the 32(out of 33) budget support operations which have been conducted in Mali over 2003 to 2009 by ten Development Partners (DPs) and to provide recommendations on the management of future budget support operations in...

New audit rules targeting sophisticated tax partnerships unnecessarily burden small, unsophisticated taxpayers. This is a familiar narrative in partnership tax. This time, the story takes place in the rules that prescribe the process by which the IRS audits and collects tax from partnerships and...

Traditionally, statutory regulation was viewed as the primary mechanism for achieving environmental and social change. Its uniform system and top down implementation was expected to engineer social and environmental change at every location. However, this vision never constituted an entirely...