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 This document is not an official publication of the Inter-American Development Bank. The purpose of theEconomic and Social Study Series is to provide a mechanism for discussion of selected analytical works related tothe development of the country members of the Regional Operations Department I. The opinions and conclusionscontained in this document are exclusively those of their authors and do not necessarily reflect the policies andopinions of the Bank’s management, the member countries, or the institutions with which the authors areaffiliated.
 
 
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Juan Andrés Moraes Daniel Chasquetti
Facultad de Ciencias Sociales Facultad de Ciencias Sociales(UDELAR) (UDELAR)
Mario Bergara
Facultad de Ciencias Sociales(UDELAR)
Paper prepared for the Research Network project “Who decides on Public Expenditures? APolitical Economy Analysis of the Budget Process”. Inter-American Development Bank. July of 2005. The authors thank the contribution of Isaak Umanski to this and earlier drafts of this paper.
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