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 