Tabla de Contenidos:
  • Fiscal Policy Faces Historical and Structural Constraints
  • Fiscal Trends and Challenges
  • Pro-Poor Expenditure and the Room for Additional Fiscal Space
  • Public Expenditure Management (PEM) and Other Institutional Issues
  • Conclusions and Policy Recommendations
  • A Selection of Key Policy Recommendations
  • Fiscal Policy in a Dollarized Economy
  • The Ecuadorian Economy: Some Historical Background
  • The Role of Fiscal Policy in a Dollarized Framework
  • Structural Constraints on Fiscal Policy
  • Fiscal Trends and Challenges
  • The Volatility of Fiscal Variables
  • Fiscal Performance Before and After Dollarization
  • The Challenge of Revenue Management
  • Fragmented Tax Structure
  • Tax Exemptions and the Erosion of the Tax Base
  • Earmarking: The Undermining of Budget Flexibility
  • Expenditure Trends
  • The Fiscal Transparency, Stabilization and Responsbility Law
  • Stabilization Funds
  • Fine-Tuning Fiscal Rules
  • Issues in Debt Sustainability
  • Fiscal Sustainability under a Sudden Drop in the Price of Oil, Surge in Interest Rate, or Capital Outflows
  • Fiscal Sustainability under Tax Revenue Volatility
  • Policy Recommendations
  • Pro-Poor Expenditures and the Fiscal Space
  • Is Social Expenditure Enough for Poverty Reduction?
  • Is Social and Basic Infrastructure Expenditure Pro-Poor?
  • Main Social Programs
  • Subsidies in Basic Infrastructure Services
  • How Much Fiscal Space Is Available for a Poverty Reduction Strategy
  • Reversing Current Expenditure
  • Making an Optimal Selection of Public Investment
  • Assessing Defense Spending
  • How Much Off-Budget Fiscal Space Can Be Found for a Poverty Reduction Strategy
  • Freezing or Reducing Budget Earmarking
  • Reducing Tax Expenditure
  • Making Transparent and Intergrating Off-Budget Public Investment
  • Towards a Results-Oriented Budget: Attaining the Millennium Development Goals
  • Policy Recommendations
  • To Shift Public Expenditures Toward a Pro-Poor Focus
  • To Re-Target Public Subsidies
  • Trade-Offs Between In- and Off-Budget Fiscal Space
  • To Reach Selected MDGs
  • Performance of Public Expenditure Management
  • The PEM Process and its Recent Performance
  • Budget Management Review in the Central Government
  • Budget Formulation
  • Execution
  • Budget Management Review in Social Programs and Subnational Governments
  • Social Programs
  • Provincial and Municipal Governments
  • Budget Transparency, Accountability, and Participation
  • Are There Sufficient Conditions for a Multiyear Budgeting Framework in Ecuador?
  • Policy Recommendations
  • An Estimation of the Potential Output And the Structural Fiscal Balance in Ecuador
  • Summary of the Budget Process
  • Major Budgetary Issues in Priority Social Programs
  • Budgetary Framework of Decentralization in Ecuador
  • Budgetary Framework of Decentralization in Ecuador
  • Potential Sources of Fiscal Space and Estimated Annual Impact
  • Volatility of NFPS Variables, 1993-2003
  • Ecuador: Actual and Structural Fiscal Balance, Fiscal Stance and Fiscal Impulse
  • Total Revenue of the Non-Financial Public Sector and Central Government
  • The Structure of the Tax System
  • Selected Tax Administration Indicators, 2001-03
  • "Optimal" Fund vs FEIREP Flows for Debt Reduction
  • Evaluation of Compliance with the Fiscal Rules
  • Ecuador: Social Expenditure of Central Government as a Percentage of GDP
  • Pro-Poor and Non Pro-Poor Social Expenditures
  • Social Expenditure and Energy Subsidies, by Income Quintile
  • Basic Services Subsidies by Expenditure Quintile
  • Rigidity of the Central Government Budget, 2001-04
  • Ecuador: Personnel Involved in Defense and Security
  • Estimated Tax Expenditures of the Internal VAT Exemptions
  • Progress by Ecuador in Meeting the Millennium Development Goals
  • Estimated Fiscal Cost of Attaining Key MDGs and Social Targets
  • Potential Sources of Fiscal Space
  • Basic Elements of Public Expenditure Management: The "Three-level Analysis"
  • Allocation of Public Spending by Tiers
  • Review of Ecuador's Public Expenditure Management and Benchmarks
  • Ranking of Ecuador's PEM in Relation to Peru, Bolivia, and HIPC Indicators
  • Sources of Government Financing
  • Budgetary Assumptions and Actuals
  • Level of Budget Execution of Sector Expenditures
  • Changes in the Budget Share between Executed and Approved
  • Forms of Local Participation within Selected Priority Social Programs
  • Budget of Priority Social Programs Grouped by Social Sector
  • Budget Approved and Executed for Priority Social Programs
  • Budget Execution and Tracking Survey of Transactional Delays within PSPs
  • Positive Qualifications per Country
  • Oil Prices, Growth, and the Fiscal Deficit
  • Debt Sustainability under the Fiscal Rule
  • Incidence of Social Expenditure and Energy Subsidies, 1999
  • Total Public Sector Net Work
  • Non-Financial Public Sector Balances
  • Tax and Non-Tax Revenue of the Central Government and Important Tax Reform Efforts 1964-2004
  • Total and Primary Expenditures
  • Trends in NFPS and Central Government Expenditures
  • Public Expenditure by Selected Functions
  • Composition of Wages by Selected Sectors
  • Institutional Composition of Public Fixed Investment
  • "Optimal" and Actual Stabilization Accumulation Scenarios
  • Base Case for Debt Sustainability
  • Incidence of Social Expenditure and Energy Subsidies
  • Telephone Penetration by Household Income Quintile
  • Rigid Compared to Flexible Public Expenditure
  • Military Expenditure, 1998-2001
  • Decomposition of Budget and Off-Budget Financing Sources
  • Chile: Fondo Concursable
  • Changes in Shareof NFPS Expenditures, by Government Tier
  • Emergency Decrees
  • Stock of Arrears
  • Budget Execution of Social Programs
  • Seasonal Patterns in Budget for Social Programs
  • Planned Compared to Executed Transfers of the 15-Percent Law, 1997-2003
  • Transfers and Payments of the 15-Percent Law to Municipalities
  • Transfers of the 15-Percent Law and the New Subnational Budget Cycle
  • LAC Index of Budgetary Transparency
  • Revenue Base for the 15-Percent Law with/without Oil Revenue
  • The Costs and Benefits of Dollarization
  • Ecuador's Political Economy
  • The Civil Service and the Wage Unification Law: A Step in the Right Direction
  • Ecuador's Oil Funds
  • The Base Case Scenario
  • Teacher Absenteeism in Primary Schools
  • Household Expenditures on Water: The Case of Machala, El Oro
  • Main Conclusions of the World Bank Ecuador Poverty Assessment
  • The Chilean Competitive (Concursable) Fund for Public Programs
  • The Six Stages of a Comprehensive Multiyear Budgeting Framework
  • Main Recommendations of the IMF-ROSC
  • Ecuador-Institutionalizing a Virtual Poverty Fund: A Look at Best-Practice in Uganda
  • Structural Fiscal Balance
  • Budget Execution at BDH, by Financing Source
  • Budget Execution at PAI, by Financing Source
  • Budget Execution at LMG, by Financing Source
  • Budget Execution at PRADEC, by Financing Source
  • Budget Execution at PAE, by Financing Source
  • Current and Capital Spending of Municipalities and Provincial Councils
  • Priorities of Subnational Investment Spending
  • Capital Spending of Municipalities and Provincial Councils in the Health and Education Sectors
  • Administration of Schools, Teachers, and Students in The Education Sector, School Year 2000-01
  • Public Spending in Health Sector
  • Subsidy Distribution by Consumption Deciles
  • Distribution of the Cooking-Gas Subsidy by Ethnic Group
  • Effect of Various Reform Scenarios for the Cooking-Gas Subsidy
  • Actual and Potential GDP
  • Primary Balance
  • Flow of Budgetary Funds
  • Organization of the BDH Operating in 14 Provinces
  • Organization of PAI Operating Nationwide
  • Organization of LMG Operating in 40 Municipios
  • Organization of PRADEC Operating in 443 Juntas Parroquiales
  • Organization of PAE Operating in the Coast and Sierra
  • Intergovernmental Transfers, 1996-2003
  • Sources of Revenue for Transfers to Subnational Governments
  • Own Revenue and Expenditures per Level of Government and Veritcal Fiscal Imbalances, 1997 and 2002
  • Distribution of the Gas Subsidy Retargeted with SelBen.