The rules that govern the budget process are important determinants of fiscal outcomes, with potentially important macroeconomic implications. This paper starts with a review of the theoretical underpinnings of the effects of budget processes and the main empirical evidence. After a brief...

The rules that govern the budget process are important determinants of fiscal outcomes, with potentially important macroeconomic implications. This paper starts with a review of the theoretical underpinnings of the effects of budget processes and the main empirical evidence. After a brief...

Introducción. Tradicionalmente, los gastos en salud y educación han jugado un papel principal tanto en las discusiones teóricas como en la asignación del gasto social en Colombia. Esto refleja un punto de vista compartido por muchos en el sentido que la política social debe orientarse a...

This paper studies the main social programs of the Colombian public sector. Traditionally, health and education expenditure have played the lion´s share both in the theoretical discussions and in the allocation of social spending in Colombia. I argue that other programs, with more indirect...