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Evaluating public spending : a framework for public expenditure reviews (chinois)

This paper presents a framework for evaluating the level and composition of public expenditures, illustrated by sectoral and country examples. It emphasizes six elements which should be an integral part of an ongoing exercise to evaluate public spending. First, the aggregate level of public spending and deficit of the consolidated public sector must be consistent with the macroeconomic framework. Second, aggregate spending should be allocated to programs...
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