81. Ir. ZamLia, r:c.t c·nly has capital exper>t1iture for the develop­ ment of aqricultt:re beer' steJ;ped up (14.2 per cer.t tctul capi­ tal eXJJenditure in 1~82 compared to 5.3 per cent ir: 1975), but the 198? bu<.lqet alsc, prcvicJes aCluiticral ccr,cessicr;s tc inuuce farners to ir;crC<iSe prulucticL. Fer instar:ce, r::rovisicn is n:ade for accelerated c;epreciation cr. farn·.ir.q machinery, equipmerot ar.d implements at 50 per ccr:t cf t.he cost cf tlle asset;.; Ol: a straiqht-lir,e basis. 'l'hc maximurr: sules tax rate or; farmir.q machirery has Lc:·er, Leld <J.t /.5 per cent, arcl o develcp!.,cr;t al­ loworJce fer grov1ers of coffee, tea au.l citrus fn:it has beer ir.­ stituted. Tile to x or: i r,ccr;,e a ris i nq f rem u qricu1 tura 1 cpera ticr:s has beer, reduced tc 15 per cer,t, 'vJiiile tl1e incc..r;,es cf expttriates in the agricultL;re sectcr huve l·een t'>:ernptcd frcm Selective Erq>l cyme r;t Tax.· 82. I r outlays 1982/83, the shun:: of aqriculturc ir· tutal c!cvclcpntcr:t is 1G.8 r,er cent ir: Ect.s\vura, 21.4 per cer:t ir: E:thicpia 54 E/ECA/Cn.9/5 and 12.1 per cent in Swazilar:d. The correspc.nctinq sharl!S for Ker:ya aril lvlala"vi fer the budqet year 1981/82 were 17.6 ar.{: 25.3 per cent. 83. Ir'1 contrast, in the Ccr.qc ard Zaire, aqricultu:ce has received little public i rJVestme nt. I r the Conqc, cut cf total development expenditure of CFl\i-' 1,105 billion plar:r;ed fer 1982- 1986, a mere 6.7 per cent has been earmarked fer tl1e development of a q r i cu 1 t u re . I n Zaire , a q r i cu 1 t u re s ti 11 h cl d s a rather modest place, am urder the 1981-1983 plan accounts for crly 3.0 per cent of the total public investment cutluy. Ir: mary cases aqriculture is left to the private sectcr, ar.d the Gcvernuent 
**Analysis**
The text discusses the development of agriculture in several countries, mentioning investment in agricultural machinery, equipment, and implements, as well as the allocation of budgetary resources for agricultural development. It also compares the investment in agriculture across different countries, highlighting the contrast between those that prioritize agriculture and those that do not. This suggests that the text is primarily focused on agricultural development and its economic implications.

**Category**
Agriculture, forestry and fishing