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...

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...