This dataset, produced as part of the IMF staff discussion note "What Happens to Social Spending in IMF-Supported Programs?," contains estimates of government expenditure on education and health as well as data on gross domestic product and population. Variables indicating participation in an IMF-supported program and eligibility for concessional IMF loans are also included in the dataset. IMF staff compiled the dataset from the following sources: Asian Development Bank, Eurostat, UNESCO, the World Bank, the IMF (Government Finance Statistics and country desks), and the World Health Organization.