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  1. Impact of Public Expenditures to Boost Innovation
    Rikke Lilienthal (Ministry of Finance Denmark).................................................................................. 257

  2. Public Sector Efficiency: Evidence for New EU Member States and Emerging Markets
    António Afonso, Ludger Schuknecht and Vito Tanzi............................................................................. 279

  3. Relative Efficiency of Health Provision: A DEA Approach with Non-Discretionary Inputs
    António Afonso and Miguel St. Aubyn.................................................................................................. 309

  4. Austrian Approach towards the Quality of Public Expenditures
    Ulrike Mandl (Federal Ministry of Finance Austria)........................................................................... 327

  5. Improving Innovation Policy: The Search for Knowledge about its Effectiveness
    Marco van Hengel and Niek Nahuis (Ministry of Finance The Netherlands)...................................... 333


IV. COMPOSITION OF REVENUE AND EFFICIENCY OF TAX SYSTEMS


  1. Introductory Note ................................................................................................................................. 347

  2. Structure of Tax Revenue and the Quality of Public Finance
    Christian Valenduc (Federal Ministry of Finance Belgium)................................................................ 349

  3. Tax Revenues in the European Union: Developments and Economic Issues
    European Commission.......................................................................................................................... 363


V. CASE STUDIES ON IMPROVING THE QUALITY OF PUBLIC FINANCES:
"REDIRECTING SPENDING AND IMPROVING FISCAL INSTITUTIONS


  1. Introductory Note ................................................................................................................................. 393

  2. Public Finance Reform in the Czech Republic
    Ministry of Finance of the Czech Republic........................................................................................... 395

  3. Finnish Experiences on Redirecting Public Expenditures
    Ministry of Finance Finland................................................................................................................. 403

  4. German Experience on Redirecting Public Budgets
    Federal Ministry of Finance Germany................................................................................................. 415

  5. Redirecting Public Expenditure in Italy
    Danila Malvolti and Mauro Mare (Ministry of the Economy and Finance Italy)................................ 431

  6. Malta: Redirecting Public Expenditure
    Ministry of Finance Malta.................................................................................................................... 445

  7. Public Finance Reform − Polish Experience
    Ministry of Finance Poland ................................................................................................................. 459

  8. Redirecting Public Expenditure in Portugal
    Ministry of Finance and Public Administration Portugal.................................................................... 467

  9. Spanish Experience in Redirecting National Public Budgets
    Ministry of Finance Spain .................................................................................................................... 475

  10. Re-directing Public Expenditure − The UK Experience
    HM Treasury ........................................................................................................................................ 487

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