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17 Apr 2008
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Article
English
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Programme Budgeting in OECD countries
Dirk-Jan Kraan, Pages: 1–41
in
OECD Journal on Budgeting
This article explores ways in which countries can reform their budget classification to focus more on results. It also examines the use of performance information in the budget process and its presentation in budget documentation. The article draws ...
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17 Apr 2008
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Article
English
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Performance Budgeting in Canada
Lee McCormack, Pages: 1–18
in
OECD Journal on Budgeting
This article describes the performance budgeting reforms of the government of Canada, the five main lessons learned over the past 30 years, and the current initiatives to strengthen performance measurement for the future.
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17 Apr 2008
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Article
English
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Performance Budgeting in Denmark
Rikke Ginnerup, Thomas Broeng Jørgensen, Anders Møller Jacobsen, Niels Refslund, Pages: 1–24
in
OECD Journal on Budgeting
This article describes the development and current content of the performance management system in the Danish central government. Since the 1980s, innovations have included results-based management, performance contracts, activity-based budgeting ...
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17 Apr 2008
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Article
English
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Performance Budgeting in Korea
John M. Kim, Nowook Park, Pages: 1–11
in
OECD Journal on Budgeting
Korea is in the initial stages of implementing performance-based budgeting. The system was introduced as part of a comprehensive fiscal reform package in the late 1990s. This article discusses the background, framework and implementation of ...
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17 Apr 2008
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Article
English
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Performance Budgeting in the Netherlands
Raphael Debets, Pages: 1–20
in
OECD Journal on Budgeting
This article discusses the reforms introduced in the Netherlands since the 1980s to improve the transparency and efficiency of government programmes: programme budgeting, policy orientation, and interdepartmental policy reviews. The impact on the ...
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17 Apr 2008
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Article
English
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Ageing and the Public Sector: Challenges for Financial and Human Resources
Elsa Pilichowski, Emmanuelle Arnould, Edouard Turkisch, Pages: 1–40
in
OECD Journal on Budgeting
An ageing public service increases fiscal burdens while decreasing immediate capacities to deliver services. In the long run, however, it also offers an opportunity to downsize the public sector workforce if necessary and to change employment ...
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22 July 2008
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Article
English
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The Dutch fiscal framework: History, current practice and the role of the central planning bureau
Frits Bos, Pages: 1–42
in
OECD Journal on Budgeting
Major features of the Dutch fiscal framework are the trend-based fiscal framework with real net expenditure ceilings for the whole term of government, the role of independent organisations like the Central Planning Bureau (CPB), Statistics ...
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07 Jan 2009
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Article
English
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Budgeting in Portugal
Teresa Curristine, Chung-Keun Park, Richard Emery, Pages: 1–60
in
OECD Journal on Budgeting
The Portuguese government has recently undertaken comprehensive structural reforms of the public sector and has successfully reduced its budget deficit. This article explores particular features of the Portuguese budget system and the proposed ...
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07 Jan 2009
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Article
English
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Reforming Fiscal Institutions: The Elusive Art of the Budget Advisor
Richard Allen, Pages: 1–9
in
OECD Journal on Budgeting
This article assesses the role and responsibilities of the budget advisor in developing countries and what factors make for success and failure. Since efficient budget institutions are important, the role of the budget advisor may include providing ...
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07 Jan 2009
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Article
English
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Budgeting in Greece
Ian Hawkesworth, Daniel Bergvall, Richard Emery, Joachim Wehner, Pages: 1–50
in
OECD Journal on Budgeting
Greece is undertaking important reforms with the aim of making the budget a more modern strategic policy document. This article examines Greece’s recent economic and fiscal performance and the developments that led to the launch of the programme ...
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22 July 2008
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Article
English
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Performance budgeting in Sweden
Thomas Küchen, Pertti Nordman, Pages: 1–11
in
OECD Journal on Budgeting
Management by performance began in Sweden’s public administration in the late 1980s, both as a tool for the government’s budget process and as a way for the government to control its agencies. This article discusses various aspects of the ...
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22 July 2008
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Article
English
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Performance budgeting in the United States
Robert J. Shea, Pages: 1–13
in
OECD Journal on Budgeting
This article describes the history of performance management in the United States government, including the Budget and Performance Integration initiative (BPI), the Program Assessment Rating Tool (PART), and the dedicated Internet site ...
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22 July 2008
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Article
English
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Performance budgeting in the United Kingdom
Zafar Noman, Pages: 1–16
in
OECD Journal on Budgeting
This article discusses the United Kingdom framework for performance budgeting and management and its evolution from 1998 onwards, primarily focused on the period 1998-2007. Public service agreements (PSAs) have moved away from inputs and processes ...
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22 July 2008
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Article
English
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The new accounting model of the Swiss confederation
OECD, Pages: 1–31
in
OECD Journal on Budgeting
Switzerland’s public accounting system has been completely overhauled. The New Accounting Model for the Confederation was used for the first time to prepare the 2007 budget and the 2008-10 financial plan. This article examines the fundamental new ...
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29 Sep 2008
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Article
English
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The role of the state and public finance in the next generation
Vito Tanzi, Pages: 1–27
in
OECD Journal on Budgeting
This article discusses the economic role of the state as it evolved during the 20th century, starting with how current tax systems developed and how fiscal termites can weaken the foundations of tax systems, examining the spending side of the ...
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29 Sep 2008
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Article
English
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Budgeting in Russia
Dirk-Jan Kraan, Daniel Bergvall, Ian Hawkesworth, Valentina Kostyleva, Matthias Witt, Pages: 1–58
in
OECD Journal on Budgeting
Russia’s budgeting procedures have been in transition since the adoption of the Budget Code in 1998. Major revisions of the Code were undertaken in 2003, 2004 and 2007. This article explores the many facets of budgeting in the Russian Federation ...
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29 Sep 2008
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Article
English
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Budgeting in Estonia
Dirk-Jan Kraan, Joachim Wehner, Kirsten Richter, Pages: 1–40
in
OECD Journal on Budgeting
Since independence, Estonia has been at the forefront of institutional reform in the area of financial management. Budget formulation is divided into two distinct stages: strategic planning and preparation of the annual budget that is submitted to ...
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29 Sep 2008
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Article
English
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Budgeting in Australia
Jón R. Blöndal, Daniel Bergvall, Ian Hawkesworth, Rex Deighton-Smith, Pages: 1–64
in
OECD Journal on Budgeting
This review of budgeting in Australia concentrates on the national government only. The article first discusses Australia’s recent economic and fiscal performance and then focuses on the budget formulation process. After a discussion of the role of ...
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12 Dec 2008
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Article
English
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Publicly provided services and the distribution of households' economic resources
François Marical, Marco Mira d’Ercole, Maria Vaalavuo, Gerlinde Verbist, Pages: 1–38
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OECD Journal: Economic Studies
Conventional income distribution statistics subtract taxes from household income but do not take into account the distributional effects of the services financed through these taxes. As many of the functions of government are available to the ...
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12 Dec 2008
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Article
English
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Improving the efficiency of health care spending: What can be learnt from partial and selected analyses of hospital performance?
Espen Erlandsen, Pages: 1–33
in
OECD Journal: Economic Studies
There are no ready-made data on hospital outputs and inputs which would allow comprehensive international comparisons of hospital efficiency to be carried out. This paper, therefore, relies on selected evidence to compare hospital efficiency in a ...
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