"This paper analyzes fiscal adjustment by reviewing the cross-country experience of the Organization for Economic Cooperation and Development (OECD) or mature economies, and the emerging market economies during 1970-2002. We find that initial conditions, composition, and timing of adjustment...

Investigates the impacts and consequences of budgetary reform through a comparative assessment of advanced Organisation for Economic Co-Operation and Development (OECD) democracies that have undertaken budget reforms over the years. This book traces the 'story of reform' in the respective...

In recent years, reallocation has become increasingly important as a means to finance new needs in the spheres of internal and external security, integration of immigrants, education, health and pensions, especially in countries where economic growth has been weak. At a time when public...

At a time when public expenditure is undergoing change to accommodate new needs, this report studies the impact of four institutions of the budget process upon re-allocation: medium-term expenditure frameworks, rules of budgetary discipline, the Minister of finance, and programme review. It...

This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts...