Budget institutions in low-income countries

Sanjeev Gupta, Sami Ylaoutinen, Brian Olden, Holger van Eden, Teresa Curristine, Tom Josephs, Eliko Pedastsaar and Johann Seiwald

OECD Journal on Budgeting, 2016, vol. 15, issue 3, 9-25

Abstract: This paper presents 12 budget institutions that can support planning and delivery of credible fiscal strategies in the fiscal policy-making process. The resulting framework is applied to seven low-income countries and the status of their budget institutions compared to the G20 advanced and emerging market economies. The paper then presents recommendations for designing and implementing appropriate reform strategy for low-income countries. Particular attention is paid to prioritisation and sequencing of reform efforts.

Keywords: Low Income Countries; Budget Institutions; Budget Reforms (search for similar items in EconPapers)
JEL-codes: H60 H61 H83 (search for similar items in EconPapers)
Date: 2016
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