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A principal-agent theory approach to public expenditure management systems in developing countries

Author: Luc E Leruth; Elisabeth Paul
Publisher: [Washington, D.C.] : International Monetary Fund, 2006.
Series: IMF working paper, WP/06/204.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
Database:WorldCat
Summary:
A well-functioning public expenditure management (PEM) system is considered a critical pillar of government efficiency, on par with a low-distortion tax system and efficient tax administration. The paper discusses PEM systems in developing countries using an analytical framework based on principal-agent theory. This simple model can be applied to various PEM systems, and allows for comparisons between institutional  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Leruth, Luc.
Principal-agent theory approach to public expenditure management systems in developing countries.
Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept. and Offices in Europe, ©2006
(OCoLC)81772373
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Luc E Leruth; Elisabeth Paul
ISBN: 1283512149 9781283512145 9781451993233 1451993234
OCLC Number: 694141282
Reproduction Notes: Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010. MiAaHDL
Description: 1 online resource (43 pages).
Details: Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
Series Title: IMF working paper, WP/06/204.
Responsibility: prepared by Luc Leruth and Elisabeth Paul.

Abstract:

A well-functioning public expenditure management (PEM) system is considered a critical pillar of government efficiency, on par with a low-distortion tax system and efficient tax administration. The paper discusses PEM systems in developing countries using an analytical framework based on principal-agent theory. This simple model can be applied to various PEM systems, and allows for comparisons between institutional settings. To illustrate this, we analyze the benefits derived from the use by the Ministry of Finance (MoF) of two control instruments; ex post audits and ex ante controls, and assess their value in terms of their ability to deter cheating. We derive a set of possible "control regimes" which can be used by the MoF. Although we illustrate the use of the model using developing countries, it is also relevant to developed economies.

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