Blöndal, Jón R.; Kristensen, Jens Kromann; Ruffner, … - In: OECD Journal on Budgeting 2 (2002) 2, pp. 119-152
The budget is the most fundamental and important document of governments. It is the key economic document in that it allocates a significant share of a nation’s gross domestic product, over half in some OECD member countries. It is the key program policy document in that governments establish...