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A well-functioning public expenditure management (PEM) system is considered a critical pillar of government efficiency, on par with a low-distortion tax system and efficient tax administration. The paper discusses PEM systems in developing countries using an analytical framework based on principal-agent theory. This simple model can be applied to various PEM systems, and allows for comparisons between institutional settings. To illustrate this, we analyze the benefits derived from the use by the Ministry of Finance (MoF) of two control instruments; ex post audits and ex ante controls, and assess their value in terms of their ability to deter cheating. We derive a set of possible "control regimes" which can be used by the MoF. Although we illustrate the use of the model using developing countries, it is also relevant to developed economies.
Electronic books. -- local. --- Expenditures, Public -- Developing countries. --- Government spending policy -- Management -- Developing countries. --- Political Science --- Law, Politics & Government --- Public Finance --- Government spending policy --- Expenditures, Public --- Management --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Public spending policy --- Spending policy, Government --- Government policy --- Finance, Public --- Public administration --- Economic policy --- Full employment policies --- Unfunded mandates --- Taxation --- Auditing --- Taxation, Subsidies, and Revenue: General --- National Government Expenditures and Related Policies: General --- Public Administration --- Public Sector Accounting and Audits --- Management accounting & bookkeeping --- Public finance & taxation --- Expenditure --- External audit --- Internal controls --- Tax incentives --- Revenue --- France
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Public Expenditures, Growth, and Poverty assesses the efficacy of poverty reduction programs in Latin America, Africa, and Asia by synthesizing studies conducted by the International Food Policy Research Institute over the past ten years. Overall, the studies find that investments in agricultural research, infrastructure, and human capital are beneficial in the long term, while food aid and poverty reduction programs have little utility beyond immediately abating hunger and generating short-run income effects.The book develops a conceptual framework for analyzing public expenditures and their short- and long-run impact on poverty through various channels. It surveys spending trends and analyzes the effect of growing public investment on urban and rural poverty through case studies of India, China, Thailand, and Uganda. And it highlights the advantages of directing spending toward public works programs that engage impoverished peoples rather than using the limited aid money on food subsidies and other passive donations.Featuring discussions about the roles of various social safety net programs and a chapter devoted solely to the vexing poverty in sub-Saharan Africa, Public Expenditures, Growth, and Poverty will aid policy makers and encourage further, more analytic study of worldwide poverty reduction programs.
Poverty --- Expenditures, Public --- Economic development --- Prevention --- Developing countries --- Economic conditions --- Economic policy --- Social Sciences and Humanities. Development Studies --- Prevention. --- Development Economics --- 330.34 <1-773> --- 338.26 --- 364.22 --- Economische ontwikkeling. Regionale economische ontwikkeling--Gebieden in ontwikkeling. Ontwikkelingslanden --- Economische planning. Nationale plannen. Ontwikkelingsplannen. Meerjarenplannen. Plattelandsontwikkeling. Rural development. Kosten-batenanlyse --- Armoede. Financiele problemen. Financiele nood --- Development Economics. --- 338.26 Economische planning. Nationale plannen. Ontwikkelingsplannen. Meerjarenplannen. Plattelandsontwikkeling. Rural development. Kosten-batenanlyse --- 330.34 <1-773> Economische ontwikkeling. Regionale economische ontwikkeling--Gebieden in ontwikkeling. Ontwikkelingslanden --- 364.22 Armoede. Financiele problemen. Financiele nood --- Destitution --- Wealth --- Basic needs --- Begging --- Poor --- Subsistence economy --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Finance, Public --- Public administration --- Government spending policy --- Emerging nations --- Fourth World --- Global South --- LDC's --- Least developed countries --- Less developed countries --- Newly industrialized countries --- Newly industrializing countries --- NICs (Newly industrialized countries) --- Third World --- Underdeveloped areas --- Underdeveloped countries --- Poverty - Developing countries --- Poverty - Developing countries - Prevention --- Expenditures, Public - Developing countries --- Economic development - Developing countries --- Developing countries - Economic conditions - 20th century --- Developing countries - Economic policy - 2000 --- -Economic development
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