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date: 12 November 2019

Abstract and Keywords

This chapter focuses on fiscal policy in Africa, with emphasis on fiscal developments over the longer term and during business cycles, the amount and allocation of government spending, the taxation system, and the quality of fiscal institutions. The chapter also considers the main challenges facing Africa’s fiscal authorities. The chapter begins by providing an overview of fiscal policies in African countries during business cycles before turning to a discussion of public finance management, public expenditure, and sources of government revenues such as taxes. The relationship between levels of government spending and levels of inequality-adjusted human development is also examined.

Keywords: fiscal policy, Africa, business cycles, taxation, fiscal institutions, public finance, public expenditure, government revenues, taxes, human development

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