Promoting equity through taxation in developing countries: What do we know? And what role can civil society play?

By Paolo de Renzio, 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.

Uptake and Contribution of IBP’s OBS to Budget Openness

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.

Exploring the Determinants of Budget Credibility

By Paolo de Renzio, Chloe Cho, Jun 16, 2020

In this paper, the authors examine potential drivers of budget deviations using data from 120 Public Expenditure and Financial Accountability (PEFA) assessments conducted in 94 countries.

What the Supplementary Budget Says About Kenya’s Covid-19 Response

Jun 11, 2020

This brief looks at the key budgetary changes that were proposed by the National Government for the financial year 2019/20. The supplementary was prepared as the country was looking for a way to free up resources to be used to respond to the Covid-19 pandemic. Therefore, this analysis focused on key sectors and programs in the fight against the disease.

New Zealand’s “Well-Being Budget”: A New Model for Managing Public Finances?

By Chye-Ching Huang, Paolo de Renzio, Delaine McCullough, Jun 03, 2020

A longstanding leader of public finance management reform, New Zealand once again is charting a path for other governments to consider, with their “well-being budget” approach. This paper examines the model and explores lessons other countries could learn from New Zealand.

Brief 2: Access to basic sanitation during COVID-19 in the City of Cape Town

Jun 02, 2020

Many of informal settlement residents in Cape Town rely on shared water and sanitation facilities or have limited access to water and sanitation, making them particularly vulnerable to COVID-19. Sub-districts such as Tygerberg, Khayelitsha, and Southern – home to many informal settlements – have emerged as COVID-19 hotspots.

Brief 1: Basic sanitation and COVID-19 in the City of Johannesburg

May 05, 2020

The number of COVID-19 cases in Johannesburg has increased rapidly from 971 on 6 May to 1,153 on 15 May, a jump of 20 percent in less than two weeks. Shared water and toilet facilities make Johannesburg’s informal settlement residents extremely vulnerable to infection.