López-Cálix, J. R., Wachtenheim, E., & Alcázar, L. (2007). Measuring targeting performance through public expenditure racking surveys: Peru. En Q. Wodon, B. Moreno-Dodson (Eds.), Public finance for poverty reduction (pp. 233-272). Washington, DC: World Bank.

First we assess the level at which Peru’s public spending targets poverty. Following a broad analysis of geographic targeting patterns, we quantify the extent to which safety net programs actually do reach their intended beneficiaries on the basis of household surveys.We estimate the overall progressivity or regressivity of the main social programs and, finally, address the poverty focus of the principal nutrition, health care, and education programs.