ABSTRACT
Financial substantive tools are not synonymous with all government spending, since much of this goes to fund direct service delivery and also support regulatory agencies (as well as to provide information, which will be discussed in Chapter 8 below). Rather, such tools are specific techniques of governance involved in transferring treasure resources to or from other actors in order to encourage them to undertake some activity desired by governments through the provision of financial incentives, or to discourage them through the imposition of financial costs.
