Budgeting in Switzerland
Dirk-Jan Kraan and
Michael Ruffner
OECD Journal on Budgeting, 2006, vol. 5, issue 1, 37-78
Abstract:
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 democracy, consensus and federalism.
Date: 2006
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