Case Study, Paper

The Hidden Corners of Public Finance: A Synthesis of Country Case Studies that Look Beyond the Core Budget

This report gives an overview of eight case studies commissioned by the International Budget Partnership that examine public spending that can occur outside of the core budget. This includes certain categories of government activity that may be carried out by state-owned enterprises (SOEs), for example in the form of quasi-fiscal activities (QFAs), or financed through extra-budgetary funds (EBFs) or tax expenditures (TEs). The case studies focus on these four topics in different countries. The full synthesis paper and case studies are available below.



The Hidden Corners of Public Finance Synthesis Paper.pdf

pdf, 0.38 MB

Paolo de Renzio

Senior Research Fellow, International Budget Partnership

Paolo de Renzio joined the International Budget Partnership in October 2010 as Senior Research Fellow and is based in Rio de Janeiro, Brazil. His research agenda covers a broad range of topics, including budget transparency and accountability, equity and justice in budgeting, taxation and tax expenditures, among others. He also supports the team producing the Open Budget Survey. Prior to joining the IBP, Paolo worked as a Research Fellow at the Overseas Development Institute; as an economist and policy advisor in Papua New Guinea’s Ministry of Finance; and as a UNDP public sector specialist, lecturer, and independent consultant in Mozambique. He has been a consultant for the World Bank, the Organization for Economic Cooperation and Development, the European Commission, and for a number of bilateral donor agencies and international NGOs. Paolo holds a PhD in International Relations from the University of Oxford, where his research focused on the impact of donor policies on budget reforms in developing countries. He also holds an MSc in Development Studies from the London School of Economics and a Bachelor’s degree in Economics from ‘Bocconi’ in Milan, Italy.