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This research paper by Thatshisiwe Ndlovu for the Public Affairs Research Institute (PARI) examines the long-term fiscal history of Botswana, tracing its evolution from pre-colonial tribal tributes to a modern tax state. The author argues that Botswana's current fiscal capacity was shaped by a 'skeletal' colonial tax state characterized by indirect rule and negotiation with traditional leaders, which prevented the violent tax rebellions seen in other British colonies. The paper details the transition from colonial hut and poll taxes to a post-independence system heavily reliant on diamond revenues, and subsequent reforms to diversify the tax base following the 2008 global economic crisis.

The International Monetary Fund (IMF) completed the Fourth Review of the Policy Coordination Instrument (PCI) for Rwanda on July 1, 2021, and approved a one-year extension of the program through June 27, 2023. The report assesses Rwanda's economic recovery following a 3.4 percent GDP contraction in 2020, focusing on balancing COVID-19 response measures with long-term fiscal sustainability and debt management.