In recent years the level of taxation of many developing countries has changed dramatically over relatively short periods. These changes are too large and too sudden to attribute fully to a deterioration in tax administration or to changes in the traditional determinants of tax levels. The paper...

This paper provides a primer on benefit incidence analysis (BIA) for macroeconomists and a new data set on the benefit incidence of education and health spending covering 56 countries over 1960-2000, representing a significant improvement in quality and coverage over existing compilations. The...

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design...

The measurement of the efficiency of public education expenditure using parametric and non-parametric methods has proven challenging. This paper seeks to overcome the difficulties of earlier studies by using a hybrid approach to measure the efficiency of secondary education spending in emerging...

Public health spending is low in emerging and developing economies relative to advanced economies and health outputs and outcomes need to be substantially improved. Simply increasing public expenditure in the health sector, however, may not significantly affect health outcomes if the efficiency...

Using a new, large data set on quarterly reserve requirements for the period 1970-2011, this paper provides new evidence on the use of reserve requirements as a countercyclical macroprudential tool in developing countries. The appeal of reserve requirements lies in the pro-cyclical behavior of...

This paper discusses the development of public expenditure in the Netherlands since 1850. Why did public expenditure increase from 14% GDP in 1850, nearly 20% in 1921, 30% GDP in 1950 and over 60% GDP in 1983? Dutch public expenditure has fallen to less than 50% GDP in 2003. Why did this...

This study proposes a comparative analysis at regional level, of concentration level of expenditure co-financed by the Structural Funds in the programming period 2007/13. For main types of expenditure, we evaluate by the concentration index of Herfindahl-Hirschman the level of concentration of...

Our study identifies factors which base evolution of public expenditure to Cameroon and their effects on wellbeing of individuals. More specifically it is a question of analyzing principal determinants of growth of public expenditure in Cameroon. The empirical results indicate that, starting...

This paper integrates data envelopment analysis (DEA) and artificial neural networks (ANN) to forecast the role of public expenditure in economic growth in OCDE countries. The results show that this approach is a powerful and appropriate method to forecast this role. DEA method allows us to...