By Oct 08, 2020
This paper surveys the literature on the political economy of domestic tax reform, with a focus on low- and middle-income countries. The review looks at the main players involved in the politics of tax reform, the way in which the substance of tax reform shapes political forces, and the process by which taxes are eventually reformed, including how the reforms are framed and understood.
By Oct 02, 2020
Increasing levels and the changing composition of debt in Kenya have led to more burdensome debt servicing requirements, which increasingly impacts Kenya’s ability to deliver services and meet its obligations for intergovernmental transfers to counties.
Sep 25, 2020
All public services – health facilities, schools, clean water, adequate sanitation and so much more – are dependent on government funding. But to ensure these vital services are provided effectively and equitably, we need budget information. This one-pager summarizes our findings on the need for publicly available and detailed sector-level budget information.
Jul 13, 2020
Learn more about our work over the course of 2019 as we strived to achieve our vision of a world where people claim the right to understand government budgets and demand that spending prioritize public priorities.
Jul 12, 2020
This report summarizes the proceedings of the Oct. 2019 Second Budget Practitioners Seminar (PS), whose focus was on the budget implementation at the county government level.
By Jul 09, 2020
This guide is intended to help civil society organizations and the Kenyan public to understand finance bills and acts. It is part of IBP Kenya’s series on how to read the various budget documents at the national and county level.
Jul 06, 2020
This brief summarizes what metros have reported for the delivery of basic services – water, sanitation, refuse collection and soap or sanitizer – in informal settlements, as well as what they reported in terms of food parcels or other forms of nutritional support for households.
Jul 06, 2020
This brief presents information collected during May 2020 about food security initiatives and plans of government and the Solidarity Fund, particularly with regard to the provision of food parcels and food vouchers.
By Jun 30, 2020
Governments need to give more attention to promoting equity through taxation and the mobilization of domestic revenues is fundamental in strategies to finance the Sustainable Development Goals (SDGs). This brief explores how enhancing civil society’s capacities and skills to engage in tax reform can pave the way for a reduction in inequality and the promotion of just societies.
Jun 28, 2020
This report explores the extent to which the Open Budget Survey (OBS) advocacy influences governments to make their budget processes more transparent and participatory. It synthesizes five country case studies – Cambodia, Dominican Republic, Ghana, Madagascar, Vietnam and Zimbabwe – that explored the role of OBS advocacy, other national and international actors and country context in advancing open budget practices.