Fiscal Reforms in the Least Developed Countries

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Chandra K. Patel
Edward Elgar Publishing, Jan 1, 1997 - Business & Economics - 196 pages
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The empirical research in this volume provides an analysis of the experience of the fiscal reforms carried out since the early 1980s in four different LDCs - Bangladesh, The Gambia, Malawi and the United Republic of Tanzania. The case studies examine the
 

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Contents

Overview
1
2 Economic and Fiscal Context of Reforms in LDCS
2
3 The Nature of Fiscal Reform in LDCS
4
4 Expenditure Restraint in LDCS
7
5 The Experience of Fiscal Reforms in Bangladesh Malawi the Gambia and the United Republic of Tanzania
9
6 Administrative Constraints to Fiscal Reform
12
7 The Sustainability of Fiscal Reform
13
8 Scope and Directions for Future Policy Action
14
3 Fiscal Policy Reform in Malawi
85
4 Impact of Reforms on the Government Budget
90
5 Assessing the Impact of Reform
101
6 Lessons From the Fiscal Reform Experience and Some Recommendations
106
Notes
108
References
109
Fiscal Adjustment in The Gambia A Case Study
110
2 The Gambian Economics Reforms
111

Notes
16
Fiscal Reform in Developing Countries
18
2 The Contribution of Economic Theory
21
3 Fiscal Policy Practice and Reform
33
4 Fiscal Reform and Social Expenditures
41
5 Summary and Conclusions
44
Note
46
Trade Policy Reforms and the Government Budget Constraint in Bangladesh
51
Context Timing and Sequencing
52
3 Impact of Reforms on the Government Budget
60
4 Medium Term Consequences and Prospects for Sustainability
72
5 Conclusions
76
Notes
77
Structural Adjustment and Fiscal Reforms in Malawi An Assessment
78
198193
79
Patterns and Trends 198191
117
4 Assessing the Impact of Reform
127
5 Lessons from the Gambian Reform Experience
142
Notes
148
References
149
The Fiscal Impact of Adjustment in Tanzania in the 1980s
150
2 Overview of the Tanzanian Economy 197090
151
3 Review of Adjustment Programmes 198090
157
4 The Impact of Adjustment on the TaxSystem
163
5 The Impact of Adjustment on Public Expenditures in the 1980s
172
6 Outcomes of the Adjustment Programme
179
Prospects for Tanzania
186
Notes
188
Index
191
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