Conference papers and resources

The conference covered many themes related to budget analysis and pro-poor, rights-based advocacy.  Furthermore, outside of the formal sessions participants shared relevant information from their organizations.  

Below is a guide to documents presented or recommended at the conference, as well as reports of the sessions themselves, organized by theme.  Click on a link, or on the symbol next to a description to see a document or summary.  You will require Acrobat Reader in order to open and read many of the longer (pdf) documents listed here.  Click on the button (right) to get a free copy of this software from the Internet.  All other links are to documents on this CD-ROM unless otherwise stated.  

If there is a relevant document you wish to see listed here, please let us know at info@internationalbudget.org at the International Budget Project.

Frameworks for Budget Analysis  
(poverty and human rights, examples of budget analysis)

Sectoral analysis  
(health and education, children and gender)

Tax Analysis  

Budget Systems  
(participatory budgets,transparency)

Globalization  
(liberalization, donor influence)

Decentralization  
(including urban and municipal budgets)

Advocacy  
(techniques, examples, concepts)

Budget analysis was the principal theme for the conference, and a general description of the issues and concepts can be found in the introduction to this report and agenda for the Conference.  Sessions of the conference covered frameworks for budget analysis, namely human rights and poverty, and different areas of focus for analysis, including children, gender, health, education, and urban areas.  A series of speeches and workshops examined issues related to tax analysis.

Related to the themes noted above are the following sessions and documents.

	Author	Title/ description
Budget analysis - general:
		Plenary Session on Budget Analysis
		PowerPoint presentation on the work of the International Budget Project and the growth of budget analysis work
	LC Jain and Dr Indira	Budget Analysis: for whose sake? Speech made to the conference on budget analysis and poverty
	Institute of Public Finance, Croatia	Guide to Budget Work (Requires Acrobat Reader)
	Institute for Democracy in South Africa	The Budget Dictionary with terms and definitions for understanding the budget process and documentation in South Africa
	International Budget Project	The Guide to Budget Work (Requires Acrobat Reader)
	World Bank	Public Spending for Equity: The Distributional Dimension. With guide to key readings
Frameworks for Budget Analysis: human rights
		Plenary session on human rights
	IDASA, South Africa	Human Rights and the Budget: outline of a speech to the UN Seminar on Human Rights by Warren Krafchik of the Budget Information Service
Frameworks for Budget Analysis: poverty
		Plenary Session on poverty and budget analysis
	Center for Public Policy Priorities, USA	Presentation notes on the evaluation of welfare spending in Texas, by Eva de Luna Castro of the Center for Public Policy Priorities in Texas, USA (PowerPoint)
	Institute for Democracy in South Africa (IDASA)	Evaluating the Poverty Reduction Strategies of Governments: a framework described in a paper by Albert Van Zyl of the Budget Information Service of IDASA
	Uganda Debt Network	Paper on the work of the Uganda Participatory Poverty Assessment Project in tracking poverty alleviation funds in Uganda
	United Nations Development Program (UNDP)	Budgets as if People Mattered:  Democratizing Macroeconomic Policies (requires Acrobat Reader)
Examples of budget analysis from participating organizations:
	International Budget Project	A Taste of Success: examples of civil society budget analysis and advocacy
	Consumer Unity & Trust Society, India	Memorandum to the Finance Minister regarding the 2000-01 Union budget
	DISHA, India	Newspaper article on DISHA's work on raising budget awareness at the village level.
	Indian Express	Newspaper article on the budget advocacy work of Shramjeevi Sangathana on bonded labor in Maharashtra, India, from April 1999
	Institute for Democracy in South Africa	Submission to the Portfolio Committee on Finance regarding the 2000-01 South African Budget
	Institute for Democracy in South Africa	The Poor Remain Vulnerable: IDASA's reaction to the 2000-01 South Africa Budget
	Institute of Public Finance, Croatia	Paper analyzing the 1999 Croatia Budget
	Uganda Debt Network	The Uganda Budget and the Poor

Sectoral analysis: examples of budget analysis targeted to sectors which particularly affect the poor were given during workshops on health and education, as well as children's and gender budgets  

	Author	Title/ description
		Workshop on sectoral analysis, including health and education in India
Children and the budget:
		Workshop on children's budgets with case studies from India and South Africa
	Institute for Democracy in South Africa (IDASA)	The Children's Budget Project: (in PowerPoint) presentation about the Children's Budget Project of the Institute for Democracy in South Africa
	IDASA	Summary of the Children's Budget Project
	IDASA	Children and the Budget 2000 in South Africa
	IDASA	Conclusions of 'Where Poverty Hits Hardest', publication of the Children's Budget Project of IDASA
	ActionAid	Fact sheet on children and development
	UNICEF	Macroeconomics and Data on Children.  Paper on macroeconomics and children by John Micklewright. (Requires acrobat reader)
Gender and the Budget:
		Plenary session on gender budget analysis
	Tanzania Gender Networking Programme	Outline of the Gender Budget Initiative
	Fundar, Mexico	Presupuesto con enfoque de Género: herramientas metodológicas.  Tools for gender budgeting (In Spanish - en español - en Microsoft Word)
	Fundar, Mexico	Resultados Preliminares de la Investigación a Nivel Federal Sobre el Presupuesto para Combate a la Pobreza Bajo una Perspectiva de Género Federal level research findings on gender budgeting (En Español, en PowerPoint)

Tax analysis: a series of plenary sessions and workshops examined the issues and concepts regarding tax analysis, an essential element of budget analysis  

	Author	Title/ description
		Plenary Session on Tax Policy and Analysis
	Center on Budget and Policy Priorities (CBPP), USA	Presentation on State level tax policy and advocacy - by Joel Friedman of IBP/CBBP  Click here for the original PowerPoint presentation
	CBPP	Leadership's Tax Plan Reinforces Inequities in Health and Pension Coverage - tax policy analysis by the Center for Budget and Policy Priorities.
	CBPP	Can the New Surplus Projections Accommodate a Large Tax Cut? Paper by Robert Greenstein.
	CBPP	Poor Families in Most States Pay Less Income Taxes Than in the Past, But Substantial Burdens Remain- income tax policy analysis by the Center on Budget and Policy Priorities.
	CIDE, Mexico	La Reforma Hacendaria Integral: Algunos Retos  paper on Mexican tax reform, (in Spanish)
	Center for Public Policy Priorities (CPPP), USA	Tax Bill Benefits Business More than Consumers report on Texas State tax bill implications by the Center for Public Policy Priorities
	CPPP, USA	Texas Taxes - summary of the manual on taxes for the US State of Texas, prepared by the Center for Public Policy Priorities
	Democracy Center	Chapter from the forthcoming advocacy owner's manual on tax, by Jim Shultz  (not available on web = please contact Jim Shultz)
	Institute of Public Finance (IJF), Croatia	Presentation notes  on tax policy in transition countries, tax research and the unofficial economy by Katarina Ott
	IJF, Croatia	Tax Administration Reform in Transition: the case of Croatia - paper by Katarina Ott presented at the Conference
	IJF, Croatia	The Unofficial Economy and the State in Transition  - paper by Katarina Ott
	Oregon Center for Public Policy, USA	Presentation notes on tax advocacy work of the Oregon Center for Public Policy
	Oregon Center for Public Policy, USA	Figures showing the tax burden in Oregon in 1999

Budget systems: major themes included transparency in the budget process and participatory budget systems.  Many of the participating organizations are undertaking research on these themes, as discussed during the conference

	Author	Title/ description
Transparency
	CIDE, Mexico	Presentation notes on the Latin American transparency study (including PowerPoint presentation)
	Universidad del Pacífico, Peru	Presentation notes on Latin American transparency research (Requires PowerPoint)
	Consumer Unity & Trust Society, India	Grassroots Perceptions of Corruption contribution to the International Budget Project list-serve
	International Budget Project/ IDASA	Transparency and Participation: This paper examines fiscal transparency and participation of legislatures and civil society in government decision-making, for better budgetary outcomes
	Journal of Development Economics	Budget institutions and fiscal performance in Latin America paper by Alberto Alesina, Ricardo Hausmann, Rudolf Hommes & Ernesto Stein
	Public Affairs Centre, India	A Vote For Transparency.  Article from the Public Eye newsletter.
Participatory Budgets and the principle of participation in budget decisions
	Brian Wampler	A Guide to Participatory Budgeting: paper presented at the conference on the participatory budget in Porto Alegre, Brazil
	CIDADE, Brazil	Presentation notes on the Participatory Budget in Porto Alegre, Brazil
	CIDADE, Brazil	Outline of the Participatory Budget in Porto Alegre, Brazil (in English and Portuguese)
	CIDADE, Brazil	Democracia Radical e Cidadania: a economia moral dos sujeitos Paper by Sergio Baierle (in Portuguese)
	Centre for Public Interest Law, Ghana	Enhancing the role of civil society in the Ghanaian public budget: by Dominic Ayine
	Harvard and Wisconsin Universities, USA	Experiments in Empowered Deliberative Democracy by Archon Fung and Erik Olin Wright
	Inter American Development Bank	From the ballot box to the ledger sheet: article on the participatory budget in Porto Alegre, Brazil by Daniel Drosdoff, Porto Alegre, Brazil
	University of Toronto	New Approaches to Urban Governance in Latin America article by Richard Stren of the University of Toronto, from the IDRC website
	World Bank	Web page of the participation section of the World Bank's website, including the PRSP process
	World Bank	From stakeholders to stockholders: module from World Bank Accountability and Transparency in Municipal Governments training
	World Bank	Porto Alegre: Where The Public Controls The Purse Strings article from World Bank Urban Age website by Lucy Conger

Globalization, a key factor in the policy context for our work in analyzing budgets, was addressed in a plenary session.  While we may examine the implications of budget allocations at national or local level, the influence of major donors and creditors in national budget systems and outcomes cannot be ignored.    

	Author	Title/ description
		Plenary Session on the policy context for our work
	Consumer Unity & Trust Society (CUTS), India	Liberalization and Poverty: is there a virtuous circle?  Paper from the CUTS website
	CUTS, India	Profileof SAWTEE (South Asia Watch on Trade, Economics & Environment)
	CUTS, India	Profile of the CUTS Centre for International Trade, Economics & Environment
	Democracy Center	Bolivia's War Over Water: series of reports by Jim Shultz on the clashes in Cochabamba, Bolivia, over the rise in water prices after privatization.
	Elimu Campaign	The role of donors and lenders in influencing national education policies and priorities
	INESC, Brazil	Monitoring the Budget in an Adjustment Context: the work of INESC in Brazil

Decentralisation:  many countries have been undergoing processes of fiscal and administrative decentralisation with the aim of bringing government closer to the people and deepening democracy.  This provides an opportunity for more responsive and participatory budget making. Budget analysis can be useful to analyze the extent and nature of this transformation in allocations and monitor changes in the budget system.   

	Author	Title/ description
		Workshop on decentralization and budget analysis in an urban context, including a presentation of the Public Affairs Centre's work on evaluating urban services to the poor using a report card methodology.
	Centre for Budget & Policy Studies, India	Decentralisation, Democratisation, Finances, and the Constitution: Reflections Based on Local Reality.  Paper presented at the workshop, by Vinod Vyasulu
	Centre for Budget & Policy Studies, India	Decentralisation From Above:  Panchayati Raj in the 1990s.  Paper written by Vinod Vyasulu
	Centre for Budget & Policy Studies, India	Democracy and Decentralization: A Qualitative Study of Zilla and Taluk Panchayats.  From a book by Dr Indira with Anuradha, Jayasimha, Kiran Kumar, Shashi Kumar, Thyagarajan
	FUNDAR, Mexico	Análisis de Presupuestos Públicos y Generación de Propuestas Ciudadanas (In Spanish - en español - requiere Acrobat Reader)
	Public Affairs Centre, India	Report card studies by Public Affairs Centre.  Summary of the report card methodology
	Public Affairs Centre, India	A Report Card on Public Services in Madras.  Article from Public Affairs Centre newsletter detailing the findings Madras study
	Public Affairs Centre, India	Public Services and the Urban Poor :  A comparative assessment across five Indian cities.  Article from Public Affairs Centre newsletter detailing the findings from the five city study

Advocacy:  The final sessions of the conference examined some of the tools and techniques for budget advocacy, and the values and concepts involved.  This includes communication, networking and capacity building   

	Author	Title/ description
		Plenary session on advocacy
		Workshops on advocacy and communication
		Workshop on enhancing civil society's voice in the budget process
		Workshop on developing and using indicators
		Session on networking and collaboration
	Democracy Center	Lobbying, the basics  From the Democracy Center website, with tips for effective lobbying and communication
	Democracy Center	Key Questions for Developing an Advocacy Strategy From the Democracy Center website, by Jim Shultz
	Democracy Center	Developing a Strategy:  Democracy’s Roadmap  Chapter from the Democracy Center's forthcoming book, the Democracy Owner's Manual, by Jim Shultz (not available on web - please contact Jim Shultz)