Do budget institutions play a role in explaining why government effectiveness is higher in some advanced countries than … budget centralization has a negative and significant effect on government effectiveness in OECD countries after accounting … similar effectiveness in tax collections. The negative impact of budget centralization seems to bite especially at the …

The budget forms the legal basis of government spending. If a budget is not in place at the beginning of the fiscal … continuous-time war-of-attrition model of budgeting in a presidential style-democracy to explain the duration of budget … negotiations. We build our model around budget baselines as reference points for loss averse negotiators. We derive three testable …

rule of the Maastricht Treaty had a significant impact on political budget cycles in the EU, but did little to constrain … budget process enabling governments to commit to the rule. We find that strong fiscal rules have been effective. We conclude …

Do budget institutions play a role in explaining why government effectiveness is higher in some advanced countries than … budget centralization has a negative and significant effect on government effectiveness in OECD countries after accounting … similar effectiveness in tax collections. The negative impact of budget centralization seems to bite especially at the …

The performance of the capital budget has been a subject of debate between the legislative and executive arms of the … Nigerian government since 1999. Available statistics suggest that the annual budget has not been able to improve the lives of … Nigerians over the past several years because of the weak link between capital budget implementation and poverty reduction, as …

Analysis-DEA and Stochastic Frontier Analysis-SFA) of the budget users. The estimated benefits are higher than the estimated …

used in Africa. The main differences are in budget execution and government accounting. In both francophone and anglophone …

Rwanda is making important choices concerning budget processes. A program-oriented budget framework is now used. A new … of power between the executive and the legislature. Further choices are being made in an organic budget law (under … discussion). Compared with the inherited budget management model, the responsibility of spending agencies is likely to be …