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Moretti, Delphine; Kraan, Dirk-Jan - In: OECD journal on budgeting 18 (2018) 2, pp. 8-72

During the last two decades, France introduced a series of far-reaching reforms intended to bring about greater transparency towards Parliament, autonomy and flexibility to public managers, and rigor in to fiscal policy making.

Persistent link: https://www.econbiz.de/10012418947

Budgeting in Kazakhstan : a roadmap for continued budgetary governance reform

Beazley, Ivor; Downes, Ronnie; Nicol, Scherie - In: OECD journal on budgeting 18 (2019) 3, pp. 9-80

The Republic of Kazakhstan is the largest economy in central Asia, and one of the fastest growing in the region. Having benefited from oil wealth as well as a diversifying and liberalised economy, Kazakhstan envisages a progressive modernisation of the political, administrative and juridical...

Persistent link: https://www.econbiz.de/10012418951

Budgeting in Greece

Moretti, Delphine; Keller, Anne; Chevauchez, Benoit - In: OECD journal on budgeting 19 (2019) 2, pp. 3-83

Persistent link: https://www.econbiz.de/10012418957

Thailand : gender budgeting action plan

Nicol, Scherie; Guven, Pinar; Pennisi, Aline - In: OECD journal on budgeting 20 (2021) 3, pp. 82-125

Thailand set out a commitment to introduce gender budgeting in its 2017 Constitution. This Gender Budgeting Action Plan … and implement an effective approach to gender budgeting. It also proposes a path forward for Thailand to roll out an … incremental approach to gender budgeting, grounded upon international standards set by the OECD. This work is carried out in the …

Persistent link: https://www.econbiz.de/10012418992

OECD scan of equality budgeting in Ireland : equality mainstreaming and inclusive policy making in action

Nicol, Scherie; Guven Uslu, Pinar - In: OECD journal on budgeting 21 (2021) 1, pp. 129-154

the budget process. It provides options and recommendations on future directions for equality budgeting in Ireland, in …

Persistent link: https://www.econbiz.de/10012522813

INDEPENDENT FISCAL INSTITUTIONS AS A TOOL OF FISCAL GOVERNANCE

Dziemianowicz, Ryta - In: Equilibrium 9 (2014) 1, pp. 59-70

The recent economic crisis, one of the symptoms of which is a sudden increase of public debt in the majority of OECD countries, again made the government and the society aware of the necessity for conducting transparent, but also responsible fiscal policy. Creating a framework of the fiscal...

Persistent link: https://www.econbiz.de/10011274684

Do National Numerical Fiscal Rules really shape fiscal behaviours in developing countries? A treatment effect evaluation

Tapsoba, René - In: Economic Modelling 29 (2012) 4, pp. 1356-1369

This paper analyses the effect of National Numerical Fiscal Rules (FRs) upon fiscal discipline in 74 developing countries over the period 1990–2007. It is the first study that assesses the impact of FRs on budgetary outcomes while controlling for the self-selection problem. It finds that the...

Persistent link: https://www.econbiz.de/10010577071

Budgeting in Uruguay towards modern budgeting practices in Uruguay

Vammalle, Camila; Ruiz Rivadeneira, Ana Maria - In: OECD journal on budgeting 19 (2019) 1, pp. 9-106

Uruguay is the only country in the world which has a five-year budget. A budget is prepared by each new government taking office and voted within 6 months of its swearing in, for the whole five-year government term. Each year, an annual revision (“budget update”) takes place, where the...

Persistent link: https://www.econbiz.de/10012418954

The reconciliation of primary accounting data for government entities and balances according to statistical measures: The case of the European Excessive Deficit Procedure Table 2

Dabbicco, Giovanna - In: OECD Journal on Budgeting 13 (2013) 1, pp. 31-43

This article examines the scope and size of adjustments made by statisticians on source data from public accounting systems in EU member states to reach harmonised statistical measures. The article focuses on EDP Table 2 which shows the reconciliation from cash/cash modified or accrual public...

Persistent link: https://www.econbiz.de/10011007551

Rotten Parents and Disciplined Children: A Politico-Economic Theory of Public Expenditure and Debt

Song, Zheng Michael; Storesletten, Kjetil; Zilibotti, … - C.E.P.R. Discussion Papers - 2012

This paper proposes a dynamic politico-economic theory of fiscal policy in a world comprising a set of small open economies, whose driving force is the intergenerational conflict over debt, taxes, and public goods. Subsequent generations of voters choose fiscal policy through repeated elections....

Persistent link: https://www.econbiz.de/10011083405

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