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Budgeting in Thailand
Blazey, Andrew; Keller, Anne; Nicol, Scherie; Degan, Donna - In: OECD journal on budgeting 20 (2021) 3, pp. 6-81
This review provides an overview of the budgetary landscape in Thailand and identifies the legal and constitutional aspects that impact on the planning, preparation and reporting of the budget. It then discusses strategic planning elements of the budget, specifically fiscal objectives,...
Persistent link: https://www.econbiz.de/10012418991
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Budgeting in Chile
Vammalle, Camila; Ruiz Rivadeneira, Ana Maria - In: OECD journal on budgeting (2016) 3, pp. 9-70
Persistent link: https://www.econbiz.de/10011919602
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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
This article takes stock of actions that the government of Ireland has taken to mainstream equality considerations into … the budget process. It provides options and recommendations on future directions for equality budgeting in Ireland, in … Governance. The scan also provides guidance to strengthen Ireland’s institutional approach to equality proofing more holistically. …
Persistent link: https://www.econbiz.de/10012522813
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Time to look again at accrual budegting
Warren, Ken - In: OECD journal on budgeting (2014) 3, pp. 113-129
Persistent link: https://www.econbiz.de/10011474883
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Balance sheet-based policies in COVID‑19 fiscal packages : how to improve transparency and risk analysis?
Moretti, Delphine; Braendle, Thomas; Leroy, Alexandre - In: OECD journal on budgeting 21 (2021) 2, pp. 2-68
Persistent link: https://www.econbiz.de/10012802254
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Managing fiscal risks : lessons from case studies of selected OECD countries
Moretti, Delphine - In: OECD journal on budgeting 21 (2021) 1, pp. 81-128
Based on five case studies, this paper looks at the definition and classification of fiscal risks; sets out the components of a comprehensive fiscal risks framework; and examines how to operationalise such a framework. It then summarises challenges and key lessons to be considered by countries...
Persistent link: https://www.econbiz.de/10012522812
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OECD review of the Irish Fiscal Advisory Council
Nicol, Scherie; Cameron, Scott; Håkanson, Christina; … - In: OECD journal on budgeting 21 (2021) 3, pp. 1-55
Persistent link: https://www.econbiz.de/10012802289
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Budgeting in Italy
Blöndal, Jón R.; Von Trapp, Lisa; Hammerstrom, Erik J. - In: OECD journal on budgeting (2015) 3, pp. 37-64
Persistent link: https://www.econbiz.de/10011896329
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OECD review of the Office for Budget Responsibility in the United Kingdom
Von Trapp, Lisa; Fontaine, Peter; Horvath, Michal; … - In: OECD journal on budgeting 21 (2021) 2, pp. 2-64
Persistent link: https://www.econbiz.de/10012802136