Public Expenditure Analysis (Public Sector, Governance, and Accountability Series)

✍ Scribed by Anwar Shah

• Publisher: World Bank Publications
• Year: 2005
• Tongue: English
• Leaves: 292
• Category: Library

✦ Synopsis

For various reasons?Vwhether philosophical, political, humanitarian, or by institutional mandate?Vpeople are concerned for the well being of the most vulnerable groups in society: women, the poor, and the elderly. Some would even measure the value of a political system by how well it cares for the least of its members. Related to this is the orientation of government toward the public more generally and the extent that it listens and responds to its citizens. More specifically, it is the rules and norms?Vthe institutional framework?Vof government through which it takes into account the preferences of people on a day-to-day basis, not just at the ballot box. Public Expenditure Analysis explores two themes: the orientation of government towards its more vulnerable groups and the extent to which government is responsive to its citizens. The first part of the book provides tools, methodologies, and examples of how to examine the impact of government expenditures, taxes, pension systems and other policies on women, the poor, and the elderly. The second part looks at the different ways that the government listens to citizens?¦ voices and proposes a new institutional framework for governments that wish to implement reforms that increase responsiveness: citizen-centered government and citizen?Xcentered budgeting.

✦ Table of Contents

Contents......Page 7
Other Forthcoming Books of Related Interest......Page 4
Foreword......Page 13
Preface......Page 15
Acknowledgments......Page 17
Contributors......Page 18
Overview......Page 21
CHAPTER 1 Public Expenditure Incidence Analysis......Page 35
General Issues......Page 36
The Allocation of Public Expenditures......Page 49
Distributional Effects......Page 59
1.1 Global Indexes of Redistribution Based on Comparisons of Gini Coefficients......Page 63
CHAPTER 2 On Measures of Inequality and Poverty with Welfare Implications......Page 67
The Lorenz Curve and Social Welfare......Page 68
Gini Index......Page 70
Calculations of the Gini Index......Page 71
2.1 Calculation of the Gini Index......Page 72
Entropy Measures of Inequality......Page 73
Atkinson’s Inequality Measures......Page 74
Measuring Poverty......Page 76
An Illustration Using Lao PDR Data......Page 78
Some Concluding Remarks......Page 81
CHAPTER 3 On Assessing the Equity of Governments’ Fiscal Policies, with Application to the Philippines......Page 83
Welfare Measures......Page 84
Welfare and Income Components......Page 86
Welfare Reform Index......Page 89
Indirect Taxes and Subsidies......Page 90
An Overview of the Philippines’ Fiscal System......Page 91
Basis for Measuring Distributional Effects......Page 95
Analysis of Empirical Results......Page 96
Some Concluding Remarks......Page 101
The Imperative for Public Pension Reform and Development......Page 103
The Rationale for Government Intervention......Page 106
Transfers to the Elderly......Page 122
Contributory Pension Schemes......Page 133
Encouragement of Voluntary Provision for Retirement......Page 159
Conclusion: Issues for Evaluation......Page 162
CHAPTER 5 Gender in Public Expenditure Reviews......Page 169
Choice and Range of Topics......Page 171
Methodology of Analysis......Page 173
Provision of Data......Page 175
Remedies and Changes in Policy and Budget......Page 176
Examples of Gender-Sensitive Budgetary Analysis......Page 178
Summary......Page 185
CHAPTER 6 Citizen-Centered Governance: A New Approach to Public Sector Reform......Page 187
6.1 Common Governance and Administrative Weaknesses in Developing Countries......Page 188
Conventional Reform Approaches, the Legacy They Leave, and Their Problems......Page 190
A New Citizen-Centered Framework to Guide Reform......Page 199
Conclusion......Page 209
CHAPTER 7 Toward Citizen-Centered Local-Level Budgets in Developing Countries......Page 217
Citizens and the Common Approaches to Budgeting in Local Developing Countries......Page 218
Citizens Analyzing Municipal Finances in Developing Countries: A New Approach......Page 224
Conclusion......Page 249
CHAPTER 8 Voice Mechanisms and Local Government Fiscal Outcomes: How Do Civic Pressure and Participation Influence Public Acc......Page 251
Background......Page 252
The Link between Public Sector Accountability and Civic Voice......Page 253
Reforms Focused on Enhancing Voice and Accountability......Page 254
A Research Approach......Page 256
Observations about the Link between Voice, Voice Mechanisms, and Accountability......Page 257
Conclusion......Page 275
1.1 Components of Various Income Concepts......Page 46
1.2 A Classification of Government Expenditures......Page 52
1.3 Selected Groupings of Government Expenditures......Page 60
2.1 Lorenz Curve......Page 69
6.1 The Process Bias of Common Reform Combinations......Page 195
6.2 The Top-Down, Centralizing Nature of Common Reform Combinations......Page 198
6.3(b) Citizen-Centered Reform—Formalizing the Results Focus......Page 203
6.4 Citizen-Centered Reform Influences on Governance......Page 204
6.4 Citizen-Centered Budgeting......Page 207
8.1 Voice Mechanisms, Voice Expression, and Accountability......Page 255
8.2 Voice Expression and Accountability Effects of Mechanism Adoption......Page 269
8.3 Voice Mechanisms, Voice Expression, and Accountability (Observed Experience)......Page 276
2.2 Inequality in Lao PDR......Page 79
2.3 Poverty Measures: Lao PDR......Page 80
3.1 Fiscal System in the Philippines: 1998......Page 92
3.2 Government Expenditures by Functional Classification......Page 94
3.3 Welfare Reform Index for Income Components: Philippines, 1998......Page 97
3.4 Welfare Reform Index for Expenditures: Philippines, 1998......Page 100
5.1 Summary of South African Gender Budget Document......Page 180
5.2 Summary of Gender Budget Document for Barbados......Page 183
6.2 Major Themes and Elements of Reform in the Development World......Page 191
6.3 Key Elements of Citizen-Centered Governance Reforms......Page 200
7.1 A Typical Budget Process and Time Line for Local Governments in Developing Countries......Page 219
7.2 A Typical Local Government Budget and Financial Statement in Developing Countries......Page 223
7.3 Institutions Facilities A Move toward Citizen-Oriented Budgeting Processes......Page 225
7.4 Citizen-Oriented Revelation Records: An Example......Page 230
7.5 Citizen-Oriented Reflection and Resolution Records: An Example......Page 234
7.6 Citizen-Oriented Reporting Records: An Example......Page 239
7.7 A Citizen-Oriented Budget Format......Page 244