76. Public Expenditure Analysis – Public Sector Governance and Accountability Series

This series advances the knowledge by providing tools and lessons from practices in improving efficiency and equity of public services provision and strengthening institutions of accountability in governance. The series highlights frameworks to create incentive environments and pressures for good governance from within and beyond governments. 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. This book addresses questions about public burden, poverty reduction, social protection, gender safeguard, responsiveness, and accountability tests. (Link)

Shah, A. 2005. Public Expenditure Analysis – Public Sector Governance and Accountability Series. The World Bank, Swiss Development Cooperation (SDC) Agency, United Nations Economic Commission for Latin American and the Caribbean (CEPAL). 292 p.


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