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International Monetary Fund. Western Hemisphere Dept.

percent and 6 percent, respectively. Wage Bill Sources: IMF FAD Expenditure Assessment Tool (EAT), IMF FAD Government Wage Bill and Employment Dataset, IMF FAD Public-Private Wage Premium Dataset, and World Bank. 19. Infrastructure needs are significant . The level of investment has been declining, and the quality of infrastructure is relatively low. Figure 2. Jamaica: Investment and Infrastructure Sources: IMF FAD Expenditure Assessment Tool (EAT), World Economic Outlook, World Development Indicators, IMF Investment and Capital Stock dataset, and

International Monetary Fund. European Dept.

force beyond the age of 65. Measures to improve female labor participation rates, and to reduce the “push” factors driving emigration now assume even greater importance. Figure 7. Public Wage Bill Indicators Sources: IMF FAD Expenditure Assessment Tool (EAT); IMF, FAD Government Wage Bill and Employment Dataset. Figure 8. Current Spending vs. Capital Spending Source: IMF FAD Expenditure Assessment Tool (EAT). Figure 9. Composition of Government Expenditure in EU’s New Member States, 2018 1/ 2/ (Percent of total revenues) 1/ Rigid

Miss Candice Y Liu and Ms. Mercedes Garcia-Escribano
This manual presents the Expenditure Assessment Tool (EAT), which helps assess expenditures for any specific country. EAT uses the commonly available software program Excel and has been designed by Expenditure Policy Division at Fiscal Affairs Department at IMF. The information EAT provides can be very useful in the evaluation of government spending and in the identification of areas where there may be room to increase spending efficiency or rationalize spending. The evaluation is done through benchmarking of spending—levels, composition and outcomes—against regional and income comparators. The focus is on both the economic and functional classification of expenditures. The application of the tool to spending in Argentina is presented as an illustration.