Public Expenditure Analysis

This book provides tools of analysis for discovering equity in tax burdens as well as in public spending and judging government performance in its role in safeguarding the interests of the poor and those otherwise disadvantaged members of society,...

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Bibliographic Details
Main Author: Shah, Anwar
Format: Publication
Language:English
en_US
Published: Washington, DC: World Bank 2012
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/2005/01/6428093/public-sector-governance-accountability-series-public-expenditure-analysis
http://hdl.handle.net/10986/7436
Description
Summary:This book provides tools of analysis for discovering equity in tax burdens as well as in public spending and judging government performance in its role in safeguarding the interests of the poor and those otherwise disadvantaged members of society, such as women, children, and minorities. The book further provides a framework for a rights-based approach to citizen empowerment-in other words, creating an institutional design with appropriate rules, restraints, and incentives to make the public sector responsive and accountable to an average voter. Various chapters in this book provide tools of analysis for addressing the following test questions: public burden test; poverty reduction test; social protection test; gender safeguard test; responsiveness test; and accountability test.