Fiscal reforms and the fiscal effects of aid in Uganda

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Bwire, Thomas, Morrissey, Oliver and Lloyd, Tim (2017) Fiscal reforms and the fiscal effects of aid in Uganda. Journal of Development Studies, 53 (7). pp. 1019-1036. ISSN 1743-9140

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Abstract

Uganda implemented public expenditure and revenue management reforms from the early 1990s with specific aims of improving budget planning and aligning aid with fiscal priorities. The dynamic relationship between aid and domestic fiscal aggregates is analysed using a Cointegrated Vector Autoregressive model with annual data for 1972-2008 and quarterly data for 1997-2014. Aid has been a significant element of long-run fiscal equilibrium, associated with increased tax effort and public spending and reduced domestic borrowing. Fiscal reforms have improved aid and expenditure management, contributing to improved fiscal performance in Uganda, with lessons for other African countries.

Item Type: Article
RIS ID: https://nottingham-repository.worktribe.com/output/858363
Additional Information: This is an Accepted Manuscript of an article published by Taylor & Francis in Journal of Development Studies on 2 May 2017, available online: http://www.tandfonline.com/doi/abs/10.1080/00220388.2017.1303677
Schools/Departments: University of Nottingham, UK > Faculty of Social Sciences > School of Economics
Identification Number: 10.1080/00220388.2017.1303677
Depositing User: Eprints, Support
Date Deposited: 12 Jan 2017 11:14
Last Modified: 04 May 2020 18:43
URI: https://eprints.nottingham.ac.uk/id/eprint/39793

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