In their paper, Schiavo-Campo et al. (1997b) developed a dataset, the World Bank
Public Sector Employment & Wage Dataset, on central and subnational government
employment and wage statistics for almost 100 countries for 1995, including both
advanced and less developed countries.32 In this dataset, education, health, and police
employees are excluded from both the central and subnational government employees,
and are calculated as a specific category. Most of the data were individually checked and
verified with primary sources. As a result, this dataset allows us to examine the
comparable data on central and subnational government employment; we believe this
dataset to be the most reliable one.