budget process. This paper takes stock of GB practices in G20 countries and benchmarks country performance using a GB index … frameworks and budget preparation tools than with budget execution, monitoring and auditing. Too few countries assess the upfront …

constructing a novel dataset of the authorities' fiscal forecasts in six Latin American economies using data from annual budget … documents over the period 2000-2018. In turn, we compare such forecasts with the outturns reported in the corresponding budget … are negatively associated with surprises to GDP growth; (v) lastly, budget balance rules seem to help contain the size of …

short of their intertemporal budget constraint. A decomposition of the evolution of INFW shows that short-term fluctuations …

off-budget financing at the central government level in recent years represents one key example of reduced transparency … a more expansionary stance in recent years than 'headline' deficit figures presented in budget documents. We then …