Cost of Service Approach to the Measurement of Public Expenditure Incidence

Nákladový přístup k měření dopadu veřejných výdajů

Barbora Slintáková

Český finanční a účetní časopis, 2014, vol. 2014, issue 2, 92-105

Abstract: Research on public expenditure incidence is not as extensive as the tax incidence study even though it is important as well. The problem of the public expenditure incidence is identification of individuals on whose behalf public expenditures are made and calculation of their benefits. There are two ways how to approach to this problem. The behavioural approach is theoretically pure but it is very demanding for data. That is why the benefits are approximated with budget amounts in the cost of service approach. This paper distinguishes this approach from the behavioural one and describes its limitations. Then it provides details about the procedure of incidence analysis applied on the state budget expenditures in the Czech Republic. To determine which households benefited - and how much - from the state budget expenditures a microsimulation model was developed using the Household Budget Survey sample. Results show that lower-income households received larger benefits from the state budget expenditures in the given year than higher-income households on an annual basis.

Keywords: Benefit incidence analysis; Fiscal incidence; Public expenditure; Analýza incidence veřejných výdajů; Fiskální dopad; Veřejné výdaje (search for similar items in EconPapers)
JEL-codes: H22 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.18267/j.cfuc.397

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