As part of the global movement toward more open government, citizens have become increasingly concerned with obtaining access to accurate, comprehensive and timely information on the budgets of their countries. The International Budget Project ...

The Swiss budgeting system is characterised by three special features: the political environment; the debt containment rule; and the nature of the federal budget as a transfer budget. Prominent features of the political environment are direct ...

Market-type mechanisms are defined as “encompassing all arrangements where at least one significant characteristic of markets is present.” In the area of service provision, the prime instruments include outsourcing (contracting out), publicprivate ...

Concern about fiscal sustainability has been fueled by the projected ageing of populations in OECD countries and the likely surge in government spending on pensions and health care. For the most part, it has not been driven by worries about the ...

This article concentrates on attempts by OECD countries to introduce performance-based or results-based budgeting and management. The need to enhance public sector performance has become more urgent as governments face mounting demands on public ...