Volume 9, Issue 2
OECD's journal on government budgeting. This issue includes articles on budgeting for fiscal space, budgeting for entitlements, and the challenge of decremental budgeting.
- Home
- Papers
- OECD Journal on Budgeting
- Volume 9, Issue 2
OECD Journal on Budgeting
-
Volume 23
-
Volume 22
-
Volume 21
-
Volume 20
-
Volume 19
-
Volume 18
-
Volume 17
-
Volume 16
-
Volume 15
-
Volume 14
-
Volume 13
-
Volume 12
-
Volume 11
-
Volume 10
-
Volume 9
-
Volume 8
-
Volume 7
-
Volume 6
-
Volume 5
-
Volume 4
-
Volume 3
-
Volume 2
-
Volume 1
-
Previous Volume 12
-
Previous Volume 4
-
Previous Volume 3
-
Previous Volume 2
-
Previous Volume 1
The OECD Journal on Budgeting is published three times per year. It draws on the best of the recent work of the OECD Committee of Senior Budget Officials (SBO), as well as special contributions from finance ministries, academics and experts in the field 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.
English Also available in: French
- 3 times a year
- Next issue
- ISSN: 16812336 (online)
- https://doi.org/10.1787/16812336
-
Volume 23
-
Volume 22
-
Volume 21
-
Volume 20
-
Volume 19
-
Volume 18
-
Volume 17
-
Volume 16
-
Volume 15
-
Volume 14
-
Volume 13
-
Volume 12
-
Volume 11
-
Volume 10
-
Volume 9
-
Volume 8
-
Volume 7
-
Volume 6
-
Volume 5
-
Volume 4
-
Volume 3
-
Volume 2
-
Volume 1
-
Previous Volume 12
-
Previous Volume 4
-
Previous Volume 3
-
Previous Volume 2
-
Previous Volume 1
Articles
| Mark | Title | ||
|---|---|---|---|
|
Budgeting for fiscal space
Fiscal space refers to the financial resources available to a government for policy initiatives through the budget and related decisions. This article reviews the factors that contribute to the shrinkage of fiscal space, considers methods for ... |
|||
|
Budgeting for entitlements
An entitlement is a provision of law that establishes a legal right to public funds. In most OECD countries, entitlements were the principal growth area of public expenditure from the mid 1950s to the mid 1980s. This article discusses budgeting for ... |
|||
|
The challenge of decremental budgeting
At the start of the decremental decade of the 1980s, governments encountered many difficulties in making ends meet. This article discusses some of the problems of post-expansive stagnation and the merits of certain techniques such as indexing ... |
|||
|
Budgeting in Indonesia
This article discusses Indonesia’s economic and fiscal performance following the 1997/98 financial crisis and the transition to democracy, as well as the budget formulation process and the role of Parliament. Aspects of budget implementation are ... |
|||
|
Budget transparency around the World
The movement for greater fiscal transparency has been gaining momentum in recent years. To contribute to these efforts, the International Budget Partnership (IBP) developed the Open Budget Survey in 2006. The 2008 survey finds that the state of ... |
|||
|
Fixing fair value accounting
The concept of fair value accounting was introduced in 1993 to make financial statements easier to compare and balance sheets more reflective of real values. This article discusses the true consequences of fair value accounting and its impact on the ... |
|||
|
Dynamic scoring
Dynamic scoring – taking full account of all the economic effects of policies when estimating their budgetary effects – is almost self-evidently attractive. But it is formidably difficult to achieve. This paper assesses the key conceptual and ... |
Fiscal space refers to the financial resources available to a government for policy initiatives through the budget and related decisions. This article reviews the factors that contribute to the shrinkage of fiscal space, considers methods for ...
An entitlement is a provision of law that establishes a legal right to public funds. In most OECD countries, entitlements were the principal growth area of public expenditure from the mid 1950s to the mid 1980s. This article discusses budgeting for ...
At the start of the decremental decade of the 1980s, governments encountered many difficulties in making ends meet. This article discusses some of the problems of post-expansive stagnation and the merits of certain techniques such as indexing ...
This article discusses Indonesia’s economic and fiscal performance following the 1997/98 financial crisis and the transition to democracy, as well as the budget formulation process and the role of Parliament. Aspects of budget implementation are ...
The movement for greater fiscal transparency has been gaining momentum in recent years. To contribute to these efforts, the International Budget Partnership (IBP) developed the Open Budget Survey in 2006. The 2008 survey finds that the state of ...
The concept of fair value accounting was introduced in 1993 to make financial statements easier to compare and balance sheets more reflective of real values. This article discusses the true consequences of fair value accounting and its impact on the ...
Dynamic scoring – taking full account of all the economic effects of policies when estimating their budgetary effects – is almost self-evidently attractive. But it is formidably difficult to achieve. This paper assesses the key conceptual and ...