Are Cash Budgets a Cure for Excess Fiscal Deficits (and at what cost?)

David Stasavage and D. Moyo

Working Papers Series from Centre for the Study of African Economies, University of Oxford

Abstract: 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.

Keywords: FISCAL POLICY; DEFICIT; BUDGET (search for similar items in EconPapers)
JEL-codes: H62 H61 E62 (search for similar items in EconPapers)
Date: 1999
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