This paper investigates the effect of recent reforms of budgetary institutions in Uganda and Zambia. We argue that cash budgeting has brought clear benefits in terms of imporved expenditure control with regard to line ministries. However, contrary to what is often suggested, adoption of a cash budget has not provided a means for top politicians in either country to "tie their hands" with respect to intervention in fiscal policy decisions.
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Paper provided by Centre for the Study of African Economies, University of Oxford in its series Working Papers Series with number
99-11.
Length: 22 pages Date of creation: 1999 Date of revision: Handle: RePEc:fth:oxesaf:99-11
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Find related papers by JEL classification: H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
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