{
  "title": "On the Design and Effectiveness of Targeted Expenditure Programs",
  "publication": "IMF Working Papers, November 1, 2004",
  "sourceUrl": "https://www.imf.org/en/publications/wp/issues/2016/12/31/on-the-design-and-effectiveness-of-targeted-expenditure-programs-17769",
  "canonical": "https://www.imf.org/en/publications/wp/issues/2016/12/31/on-the-design-and-effectiveness-of-targeted-expenditure-programs-17769",
  "overlayPath": "/en/publications/wp/issues/2016/12/31/on-the-design-and-effectiveness-of-targeted-expenditure-programs-17769/index.md",
  "summary": "This paper argues that both horizontal and intertemporal competition among recipient governments are needed in order to ensure incentives for effective utilization of targeted transfers.",
  "sections": [
    {
      "heading": "Main argument and scope",
      "content": "- The paper argues that both horizontal and intertemporal competition among recipient governments are needed to ensure incentives for effective utilization of targeted transfers.\n- Implications for budgeting frameworks and the types of information needed that might be amenable to formal contracting between levels of government are explored."
    },
    {
      "heading": "Authors and publication metadata",
      "content": "- Authors: Ehtisham Ahmad, Leonardo Martinez\n- Publication date: November 1, 2004\n- Series: Working Paper No. 2004/220\n- Issue: 220\n- Volume: 2004\n- Pages: 14\n- DOI: https://doi.org/10.5089/9781451875232.001\n- Stock No: WPIEA2202004\n- ISBN: 9781451875232\n- ISSN: 1018-5941"
    },
    {
      "heading": "Key findings",
      "content": "- Effective utilization of targeted transfers requires:\n  - Horizontal competition among recipient governments.\n  - Intertemporal competition among recipient governments.\n- These competitive dynamics affect incentives and performance of targeted expenditure programs."
    },
    {
      "heading": "Implications for budgeting and governance",
      "content": "- Budgeting frameworks should be designed to preserve or encourage both horizontal and intertemporal competition among recipients.\n- Information systems should collect data that can support formal contracting between levels of government.\n- The types of information needed for contracting are an important element for program design (specific information types are discussed in the paper)."
    },
    {
      "heading": "Subject classifications and keywords",
      "content": "- Subject: Budget planning and preparation, Competition, Expenditure, Tax incentives\n- Keywords: central government, fund, local government, program, targeted expenditure program, WP"
    },
    {
      "heading": "Access and formats",
      "content": "- Available formats and distribution options are noted on the IMF eLibrary and the working paper landing page (Download PDF; More Formats on IMF eLibrary; Order a Print Copy; Create Citation).\n\nSource: IMF Working Papers — \"On the Design and Effectiveness of Targeted Expenditure Programs\", Ehtisham Ahmad and Leonardo Martinez, November 1, 2004; Working Paper No. 2004/220; DOI: https://doi.org/10.5089/9781451875232.001\n\n---\n\n Content in this bundle\n\n- wp04220 - References\n  - wp04220 - References (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - wp04220 - References (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2016/12/31/on-the-design-and-effectiveness-of-targeted-expenditure-programs-17769"
    }
  ],
  "bullets": [
    "[Markdown version](/en/publications/wp/issues/2016/12/31/on-the-design-and-effectiveness-of-targeted-expenditure-programs-17769/index.md)",
    "[Structured JSON version](/en/publications/wp/issues/2016/12/31/on-the-design-and-effectiveness-of-targeted-expenditure-programs-17769/index.json)",
    "[Bundle manifest](/en/publications/wp/issues/2016/12/31/on-the-design-and-effectiveness-of-targeted-expenditure-programs-17769/bundle-manifest.json)",
    "Authors: Ehtisham Ahmad, Leonardo Martinez",
    "Published: November 1, 2004",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781451875232.001",
    "The paper argues that both horizontal and intertemporal competition among recipient governments are needed to ensure incentives for effective utilization of targeted transfers.",
    "Implications for budgeting frameworks and the types of information needed that might be amenable to formal contracting between levels of government are explored.",
    "Authors: Ehtisham Ahmad, Leonardo Martinez",
    "Publication date: November 1, 2004",
    "Series: Working Paper No. 2004/220",
    "Issue: 220",
    "Volume: 2004",
    "Pages: 14",
    "DOI: https://doi.org/10.5089/9781451875232.001",
    "Stock No: WPIEA2202004",
    "ISBN: 9781451875232",
    "ISSN: 1018-5941",
    "Effective utilization of targeted transfers requires:",
    "These competitive dynamics affect incentives and performance of targeted expenditure programs.",
    "Budgeting frameworks should be designed to preserve or encourage both horizontal and intertemporal competition among recipients.",
    "Information systems should collect data that can support formal contracting between levels of government.",
    "The types of information needed for contracting are an important element for program design (specific information types are discussed in the paper).",
    "Subject: Budget planning and preparation, Competition, Expenditure, Tax incentives",
    "Keywords: central government, fund, local government, program, targeted expenditure program, WP",
    "Available formats and distribution options are noted on the IMF eLibrary and the working paper landing page (Download PDF; More Formats on IMF eLibrary; Order a Print Copy; Create Citation).",
    "**_wp04220 - References**"
  ],
  "related": [
    {
      "title": "_wp04220 - References",
      "role": "document",
      "sourceUrl": "https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/wp/2004/_wp04220.pdf",
      "summary": {
        "path": "/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/wp/2004/_wp04220.pdf.md",
        "mime": "text/markdown"
      },
      "binary": {
        "path": "/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/wp/2004/_wp04220.pdf",
        "mime": "application/pdf"
      }
    }
  ],
  "alternates": {
    "markdown": "/en/publications/wp/issues/2016/12/31/on-the-design-and-effectiveness-of-targeted-expenditure-programs-17769/index.md",
    "json": "/en/publications/wp/issues/2016/12/31/on-the-design-and-effectiveness-of-targeted-expenditure-programs-17769/index.json",
    "bundleManifest": "/en/publications/wp/issues/2016/12/31/on-the-design-and-effectiveness-of-targeted-expenditure-programs-17769/bundle-manifest.json"
  },
  "generatedAtUtc": "2026-09-17T18:46:29.216Z"
}