OECD Journal on Budgeting

Frequency
3 times a year
ISSN: 
1681-2336 (online)
ISSN: 
1608-7143 (print)
http://dx.doi.org/10.1787/16812336
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The OECD journal on public sector budgeting, published three times per year. It draws on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries, and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector. Now published as a part of the OECD Journal subscription package.

Also available in French
 

Volume 10, Issue 1 You do not have access to this content

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  01 Oct 2010
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    http://oecd.metastore.ingenta.com/content/4210011ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/the-impact-of-the-crisis-on-budget-policy-in-central-and-eastern-europe_budget-10-5km7s5m3nlvd
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The Impact of the Crisis on Budget Policy in Central and Eastern Europe
Zsolt Darvas
This paper describes the particular impacts of the financial and economic crisis on Central and Eastern European (CEE) countries; studies pro-cyclicality of fiscal policies; discusses the impact of the crisis on fiscal policy; and takes a look at the policy response of various governments. After drawing some lessons for fiscal policy from previous emerging market crises, the paper concludes with some thoughts on the appropriate policy response from a more normative perspective. The key message of the paper is that the crisis should be used as an opportunity to introduce reforms to avoid future pro-cyclical fiscal policies, to increase the quality of budgeting and to increase credibility. These reforms should include fiscal responsibility laws comprising medium-term fiscal frameworks, fiscal rules and independent fiscal councils. When fiscal consolidation is accompanied by fiscal reforms that increase credibility, non-Keynesian effects may offset the contraction caused by the consolidation to some extent. JEL classification: C32, E62, H60 Keywords: Crisis, budget policy, fiscal policy, Central and Eastern Europe, CEE, CESEE
  01 Oct 2010
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    http://oecd.metastore.ingenta.com/content/4210011ec004.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/is-new-public-management-really-dead_budget-10-5km8xx3mp60n
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Is New Public Management Really Dead?
Jouke de Vries
This article, originally presented as a keynote speech at the June 2009 meeting of the OECD Working Party of Senior Budget Officials, explores the state of new public management from the perspective of current political theory and presents relevant findings from a 2009 OECD comparative study, "Value for Money". JEL classification: H830. Keywords: New public management; NPM; public administration; Dunleavy; public governance reform; value for money.
  01 Oct 2010
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    http://oecd.metastore.ingenta.com/content/4210011ec005.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/do-public-private-partnerships-create-value-for-money-for-the-public-sector-the-portuguese-experience_budget-10-5km8xx3fgws5
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Do Public-Private Partnerships Create Value for Money for the Public Sector? The Portuguese Experience
Joaquim Miranda Sarmento
Over the last few decades, public-private partnerships have been increasingly used by governments around the world to finance and manage complex operations. Doubts about their efficiency have been raised, however. Criticism of public-private partnerships reflects the fact that governments tend to use them as "off-budget" operations, to avoid fiscal constraints. Do they generate "value for money" to the public sector? The literature is less than unanimous. How one assesses value for money in these types of arrangements has become extremely important for public managers.
  01 Oct 2010
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    http://oecd.metastore.ingenta.com/content/4210011ec001.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/austria-s-budget-reform_budget-10-5kmh5hcrx924
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Austria's budget reform
Gerhard Steger
In December 2007 and December 2009, Austria’s Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a legally binding medium-term expenditure framework, of accrual budgeting and accounting as well as performance budgeting marks a decisive change, not only in steering the budget, but even more so in the Austrian administrative and political culture.

Both legislative decisions were finally taken unanimously. This article describes the respective change management and gives an overview of the main Austrian reform elements.

  01 Oct 2010
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    http://oecd.metastore.ingenta.com/content/4210011ec002.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budgeting-for-disasters_budget-10-5kmh5h6tzrns
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Budgeting for disasters
Marvin Phaup, Charlotte Kirschner
Some ways of budgeting for disasters have the potential to increase welfare by increasing national savings, reducing exposure to risk and promoting mitigation prior to a loss. Those ways can also contribute to aggregate fiscal stability over the long term. The power of budgeting, however, can be misdirected to increase losses and lead to fiscal instability. This paper describes the potential for gain from alternative budgetary treatments of policies aimed at reducing the effects on consumption of random shocks to income and wealth. It identifies a critical difference between alternatives: budgetary recognition of expected costs of relief and recovery before the loss event. We classify those different methods as ex ante and ex post budgeting. We also consider some budgetary mechanisms that can promote effective recognition and constrain opportunistic behavior by elected officials. Finally, this paper describes related budgetary practices in some OECD countries. Many have instituted policies consistent with ex ante budgeting, but we have insufficient information to determine their effectiveness.
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