Tax reform agendas have traditionally focused on increasing public revenue in an economically efficient manner. However, Prichard (2010) argues that there is a case for linking revenue enhancement more explicitly to broader governance objectives. It should be noted that increased domestic revenue generation will only lead to improved development outcomes if the new revenue is ...» more
Public sector management
Measuring the performance of PFM systems
Government budgets and their supporting systems – often referred to as Public Financial Management (PFM) systems – are one of the key tools that governments use to turn policy statements and intentions into the delivery of goods and services. In fact, much of what governments do depends on raising, borrowing and spending public resources. Interest…» more
Webinar video: Public Financial Management
Dr Paolo de Renzio (International Budget Partnership) and Prof Dominik Zaum (University of Reading) gave short presentations on transparency, participation and corruption in Public Financial Management. Discussant Dr Simon De Lay (University of Birmingham) drew on his experience and recent research to reflect on issues raised, and participating development practitioners from around the world contributed questions and comments. The webinar was held on 24…» more
Public financial management evidence mapping
This paper reviews the extent of evidence for the effect of Public Financial Management (PFM) interventions on outcomes in low and middle income countries. It is based on a database of 197 studies compiled after a rigorous search process. The number of studies in the field was surprisingly low, reflecting a series of challenges in acquiring robust evidence. Studies tended to ...» more
External support for retention allowances
Retention allowances can come in the form of separate payments or salary top-ups. Donors have generally been reluctant to support retention allowances because they feel salaries are a government responsibility and because of concerns over the sustainability of such support. However, the scale of the crisis has sometimes been so great that they have stepped in to provide ...» more