In his assessment, much of this has to do with perverse incentives whereby planners deliberately miscalculate costs and benefits to have their projects approved. However, this assessment is project-based and therefore appears not to include the linkages and externalities. In the later planning stages, a multi-year budgetary' approach is necessary to reduce disruption. Procurement practices could be used as a tool to strengthen industry linkages, in addition to serving the purpose of cost reductions. The costs involved are not just those of fees for banks or consultants on financial engineering, or upfront financial incentives but, equally important, the contingent liabilities that build up in the course of a project (TDR 2016). The latter are hard to anticipate fully, often impacting on future fiscal capacity to maintain support for infrastructure development.