This document sets out a new method for assessing the implications of public expenditure cuts for income distribution. The instrument is a social accounting matrix providing the appropriate conceptual framework for estimating all the direct and indirect effects of changes in any given category...

The impact of public education expenditure on human capital, the supply of different labor skills, and its macroeconomic and distributional consequences is appraised within a multisector CGE model. The model is applied to and calibrated for two Heavily Indebted Poor Countries (HIPCs), Tanzania...