The paper describes a normative approach to budget incidence, given the provision of a public good. The objective is to balance the budget by an income tax such that the budget is distribution-neutral. This property requires that every consumer’s net welfare gain, i.e. the benefit from consuming the public good and the tax burden in financing it, does not change the inequality inherent in the i...

This case study considers the substantial reforms to the South African public expenditure management system undertaken since the mid-1990s. The key aspects of the reform process have been: establishing the institutional framework for budget reforms through the “new” Constitution and further national legislation and practice; adopting a multi-year budget framework and top-down budget process; de...

background public district hospitals (pdhs) in tunisia are not operating at full plant capacity and underutilize their operating budget.   methods individual pdhs capacity utilization (cu) is measured for 2000 and 2010 using dual data envelopment analysis (dea) approach with shadow prices input and output restrictions. the cu is estimated for 101 of 105 pdh in 2000 and 94 of 105 pdh in 2010.   ...

OBJECTIVE To analyze the public expenditures of states on health care and the participation of states and the Federal District in financing the Unified Health System, better known by the acronym SUS. To develop the research, two targets were used: "to rescue expenses per government source (federal, state and municipal) during the period from 2002 to 2013" and "to rescue resource transfers from ...

This paper examines the incentives of voters to appoint legislators with different preferences from their own. The paper adopts an underlying legislative bargaining model proposed by Volden and Wiseman (2007) in which legislators with heterogeneous preferences divide a fixed budget between a public good and pork projects (local public goods). We show that voters have an incentive to strategical...