Decomposing budget credibility

Félix Mambo and Ricardo Santos

No wp-2024-11, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Budget reliability is the first pillar of Public Expenditure and Financial Accountability (PEFA). In this study, we construct an expansion of the PEFA government response accuracy indicator and test its decomposition, with an application to the government budgets and state general accounts of Mozambique from 2014 to 2020. A special focus is given to public expenditure in social sectors: education, health, social protection, and public works.

Keywords: Public finance management; Budget; Decomposition; Public expenditure (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp-2024-11

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