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The author argues that African administrations, specifically in Cameroon, should move beyond a 'tax for service' paradigm to understand the sociological drivers of tax resistance and the concept of the 'just tax' to increase tax morale.

The report argues that Zimbabwe's economic decline is rooted in the conflation of the state with the ZANU-PF party, leading to state capture, patronage, and corruption. It highlights how government profligacy, excessive borrowing through Treasury Bills, and a protectionist import substitution strategy have fueled inflation and foreign exchange shortages. Despite President Emmerson Mnangagwa's 'open for business' rhetoric, the report finds that investment claims are often unsubstantiated and that the government continues to prioritize prestige projects and party loyalty over market-based principles. The author recommends a transition to a market-oriented, export-led economy with an independent central bank and secure property rights.

The document analyzes the resurgence of debt in Africa, noting that 19 countries have exceeded the 60% debt-to-GDP threshold. It identifies key drivers such as commodity price shocks, exchange rate volatility, and a shift from concessional to market-based loans. Through case studies of Nigeria and Morocco, it examines debt management strategies, including the use of Eurobonds and the importance of autonomous debt management offices, while recommending economic diversification and improved domestic resource mobilization to ensure long-term sustainability.

The paper examines how African countries attempt to move beyond the export of raw minerals through resource-based industrialisation, specifically focusing on the role of Chinese investment. It analyzes tools such as export restrictions, local content requirements, and fiscal policies, concluding that these measures often fail due to inadequate infrastructure, energy shortages, and a lack of human capital. The author argues for a shift toward 'product space diversification'—developing capabilities that allow for a broader variety of exports—rather than focusing solely on downstream mineral processing (beneficiation).

The report examines the role of economic instruments in leveraging private investment for clean energy in India, Mexico, and Indonesia. It analyzes the impact of India's GST reform, Mexico's Renewable Energy Certificates (RECs) market, and Indonesia's fossil fuel subsidy reforms, concluding that economic policies must be aligned with international climate commitments to effectively signal and incentivize private sector investment.

The document challenges the narrative that South Africa's public sector is bloated, noting that it employs only about 9% of the labour force and 3.1% of the population, which is below middle-income averages. It identifies a critical shortage of frontline workers, with vacancies potentially reaching up to a million, while highlighting a trend of 'skills intensification' where high-paid managerial posts (Grades 11-16) absorb 15% of salary costs despite representing less than 6% of the workforce. The brief proposes setting minimum staffing ratios for doctors, nurses, and teachers, redeploying 25,000 to 50,000 administrative staff to frontline services, and formalising approximately 360,000 stipend workers. It calls for the abandonment of 'blunt tool' fiscal freezes and the implementation of progressive taxation to fund these developmental imperatives.

The report analyzes the regressive nature of the 2018 VAT increase in South Africa, which reduced disposable income for poor households. It evaluates existing zero-rating as generally effective and proposes 23 new categories for zero-rating—including baby food, school uniforms, and public medical services—to support vulnerable groups, particularly female-headed households. The report estimates that while expanding zero-rating would cost R17bn in revenue, a 25% luxury VAT rate on high-end goods could recover approximately R9.6bn of that loss.

The Institute for Economic Justice (IEJ) contends that South Africa's reliance on microeconomic interventions and 'orthodox' macroeconomic policies—characterized by fiscal austerity and high interest rates—has failed to curb unemployment. The brief proposes a R500 billion fiscal stimulus and a fundamental shift in the South African Reserve Bank's (SARB) mandate to prioritize employment and growth over strict inflation targeting. It suggests various funding mechanisms for the stimulus, including increased taxation, moderate borrowing, and the use of over-capitalized pension funds. Additionally, it advocates for 'Quantitative Monetary Easing' (QME) to provide direct credit to productive sectors and the implementation of capital controls to stabilize the exchange rate and curb speculative capital flows.

The policy brief critiques the South African Reserve Bank's (SARB) focus on price stability, arguing that high interest rates and inflation targeting contribute to de-industrialisation and unemployment. It proposes replacing these tools with 'Real Quantitative Monetary Easing' (QME), the monetisation of debt, and Overt Monetary Financing (OMF) to support SMMEs and public infrastructure. The author advocates for a close working relationship between the SARB and National Treasury to de-financialise the economy and establish public banks to direct credit toward productive investment.

The paper concludes that a regional SACU stabilisation fund is inappropriate and infeasible because member states experience different degrees of revenue volatility driven by different sources. While Lesotho, Namibia, and eSwatini are primarily affected by the SACU revenue pool's distribution formula, Botswana is driven by commodity revenues and South Africa by its internal tax base. The author argues that the core issue for the BLNS countries is the current revenue-sharing formula, which links their revenues to South African import patterns. The paper recommends that member states focus on revising the revenue-sharing formula or implementing country-level fiscal tools—such as medium-term expenditure frameworks, fiscal rules, or national stabilisation funds—rather than pursuing a regional fund.

The document analyzes Zimbabwe's transition following the ousting of Robert Mugabe, focusing on the 2018 general elections. It argues that while Emmerson Mnangagwa and ZANU-PF are likely to win, the legitimacy of the process is crucial for unlocking foreign investment and implementing economic reforms. The author suggests a 'pragmatic' economic approach, citing Cote d'Ivoire as a positive model for recovery through IMF engagement and market-friendly policies, while warning against the political instability seen in Egypt. Key priorities identified include addressing the $9 billion debt, stabilizing the currency, and re-engaging with Western partners and the IMF.

The report argues that the UK's current vehicle taxation system is insufficient to meet legal air quality limits and the 2040 target for banning new internal combustion engine vehicles. It proposes a three-tiered strategy: mandating charging Clean Air Zones in the short term, replacing the plug-in grant with a time-limited VAT rebate for ULEVs in the medium term, and developing a road-user charging system in the long term to replace eroding fuel duty revenues.

The report analyzes the governance and utilization of Indonesia's Village Fund, finding that while the fund has grown significantly and is a major revenue source for villages, it is predominantly spent on transportation infrastructure. The authors identify five key challenges—including a lack of technical capacity, misaligned planning between village and district levels, and insufficient regulatory guidelines—that hinder the fund's potential to support environmental conservation and sustainable land use. To address these, the report recommends integrating village priorities into district planning, empowering the Village and Community Empowerment Office, creating specific sustainability guidelines, adopting a 'negative-list' for spending, and introducing a sustainability variable into the fund's allocation formula.

The African Borrowing Charter provides a framework for African states to balance public debt with the need for inclusive growth and public service delivery. It emphasizes transparency, parliamentary oversight, and the establishment of robust legal frameworks to prevent a recurrence of the debt crises seen in the 1970s-1990s. The Charter advocates for the creation of Public Debt Management Offices and the enactment of Fiscal Responsibility Acts to maintain macroeconomic stability and protect future generations from unsustainable debt burdens.

The document traces South Africa's fiscal history, detailing how British colonial authorities introduced direct taxes like the Hut Tax in 1849 to raise revenue and force African men into wage labour. It examines the evolution of the tax state through the Union of South Africa, the apartheid era's regressive policies, and the post-1994 transition to a modern, integrated system under the South African Revenue Service (SARS).

The paper traces the growth of South Africa's national bureaucracy from 1994 to 2014, identifying a trajectory of sustained but uneven expansion. It argues that while early changes under President Mandela were driven by democratic transition and public demand, the Mbeki era focused on centralized coordination, and the Zuma era saw a punctuated increase in departments potentially driven by patronage and 'runaway state-building'. The author concludes that the state has become 'functionally splintered' rather than simply bloated, leading to redundancies and coordination failures.

The document outlines 14 key lessons for boosting low-carbon and climate-resilient investment. It highlights the role of fiscal policy in sustainable land use, the importance of government-backed assurances in Power Purchase Agreements to unlock debt finance, and the utility of public-private partnerships like the Global Innovation Lab for Climate Finance to develop bespoke financial instruments. Specific solutions mentioned include currency hedging to reduce renewable energy costs and guarantees for energy efficiency savings.

The report details a July 2017 training workshop for 32 UEMOA member state officials on mining economics, focusing on financial modelling, mineral resource rent sharing, and the analysis of feasibility studies. The program emphasized the importance of using dynamic financial models over static PDF tables to evaluate project profitability and negotiate fair tax regimes. Key discussions covered the risks of stabilization clauses, the potential for signature bonuses, and the shift in perspective toward determining a 'fair rate of return for the investor' as a basis for state revenue sharing.

The document details a training workshop conducted from July 3 to 7, 2017, in Bamako, Mali, for 32 officials from UEMOA member states. Organized by the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) and the UEMOA Commission, the training aimed to equip administrators with the tools to critically analyze feasibility studies and economic models to ensure a fair distribution of mining rents between states and companies. Key modules covered project financing, extractive rent sharing, economic modeling (including NPV, IRR, and WACC), and the risks associated with stability clauses. The workshop emphasized that economic models in PDF format are insufficient for decision-making and that focusing on the investor's fair rate of return is a more effective approach to rent sharing than focusing solely on taxation levels.

The document argues that fuel subsidy reform is essential for Nigeria's economic diversification but requires a 'portfolio approach' to compensation to prevent social unrest and protect the poor. It proposes seven specific programs—including transport vouchers, mass transit schemes, and e-wallets for farmers—with an estimated first-year budget of ₦250 billion (USD 1.3 billion). The report emphasizes that these measures should be implemented through existing ministries rather than new institutions, with oversight provided by a new Directorate for Subsidy Reinvestment Monitoring under the National Planning Commission.