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A Review of Capital Budgeting Practices

Davina Jacobs

International Monetary Fund (IMF)

July 2008

IMF Working Paper No. 08/160

A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries.

Number of Pages in PDF File: 26

Keywords: Government expenditures, Budgetary policy, National budgets, Public investment, Low-income developing countries

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Date posted: July 16, 2008  

Suggested Citation

Jacobs, Davina, A Review of Capital Budgeting Practices (July 2008). IMF Working Papers, Vol. , pp. 1-24, 2008. Available at SSRN: https://ssrn.com/abstract=1160053

Contact Information

Davina Frederika Jacobs (Contact Author)
International Monetary Fund (IMF) ( email )
700 19th Street, N.W.
Washington, DC 20431
United States
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