OECD Journal on Budgeting

The OECD Journal on Budgeting is 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, 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.

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Linking information on policy effectiveness and efficiency to budget decisions in the Netherlands

This article analyses the Dutch policy evaluation system from a budgetary perspective. It addresses the context and scope of the evaluation system, explains the need for such a system from the perspective of budget decision makers, describes the legislative framework for evaluation, analyses the evaluation instruments and their impact on budgetary decision making in practice, and draws lessons for finance ministries in other countries based on the strengths and weaknesses of the Dutch evaluation system.

JEL classification: H500, H610, H830

Keywords: Netherlands, policy evaluation, effectiveness and efficiency of government programmes, budget process, budgetary decision making, evaluation instruments


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