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In its pursuance of universal health coverage (UHC), the government of Benin is piloting a project of mandatory social insurance for health entitled "ARCH". We analysed budget data and ARCH documents, and conducted four observation missions in Benin between March 2018 and January 2020. Results are presented in terms of the three classical objectives of public expenditure management. The government of Benin faces important budgeting challenges when it comes to implementing the ARCH social insurance project (i) the fiscal space is quite li
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