bias, but the effect is not homogeneous; and higher degrees of expenditure rigidity are associated with lower procyclical … procyclicality; tax base variability increases procyclical bias; and expenditure rigidity is no longer significant, but fiscal space …

fiscal consolidation. Moreover, the effect of rigid expenditure seems to be more relevant for economies with high inequality … composition of the measure of rigid expenditure, there is also some evidence that higher expenditure on pensions reduces the … probability of fiscal adjustment more robustly than higher expenditure on wages …

assess the effects of government taxation and social spending on poverty and inequality in Moldova. The paper presents the … first detailed distributional analysis of the tax and expenditure sides of the fiscal system, examining in particular the …

holding the executive accountable for implementing the budget. Yet, the integrity of expenditure transactions and … data analytics techniques that can shed light on how the use FMIS systems affects expenditure data integrity and … form or function. Judging a system by its use is informative about governments' revealed preferences in expenditure …

The control protocols that underlie public expenditure management have direct implications for a government's ability … applying a universal set of expenditure controls across all transactions naturally cannot meet both of these objectives. One …

economic activity is entirely due to capital expenditure, which is also more procyclical. Procyclical public spending and a … positive expenditure multiplier imply that fiscal policy in South Asia amplifies boom-and-bust cycles …

of the distributional impacts of taxes and expenditures in Colombia in 2017. It makes a methodological comparison with …