Public Expenditure Analysis
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Fairness or equity in public spending remains an area of major concern as the public sector in developing countries fails to provide services and to protect the poor, women, minorities, and other disadvantaged members of society. Instead, it is seen to serve the interests of an elite minority with little concern for the well-being of citizens at large.
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.
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