In about half of LIDCs, the overall fiscal deficit will decline or stabilize in 2014, mostly because of spending restraint. Delays or cuts in public investment are forecast in Haiti and Zambia, coupled with wage bill freezes in Lao P.D.R. In Chad, improvements come from higher oil revenues as new oil projects are coming on stream and from efforts in expenditure rationalization; in Burkina Faso and Honduras, they reflect dividends from revenue administration and tax policy reforms. In the largest economy of this group, Nigeria, the overall balance is expected to improve slightly, after a sharp deterioration in 2013, because of reduced current spending and higher non-oil revenues; however, oil revenues have so far been below expectations owing to lower production. In Ghana, fiscal adjustment is proceeding at a slower pace than budgeted, due to delays in broadening VAT coverage, in adjusting utility tariffs, and in implementing an ad valorem tax on petroleum products.