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OECD Journal on Budgeting

2001 - 2024

From OECD Publishing
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Volume 14, issue 3, 2015

It's spending that matters: From robust control theory to practical heuristics pp. 1-14
Fred Thompson
Time to look again at accrual budgeting pp. 1-17
Oecd and Ken Warren
Performance budgeting in Korea: Overview and assessment pp. 1-16
Nowook Park and Joung-Jin Jang
What are budgeting's purposes?: Comments on OECD's principles of good budgetary governance pp. 1-18
Joseph White
The whole elephant: A proposal for integrating cash, accrual, and sustainability-gap accounts pp. 1-18
Timothy Irwin
A study on compilation and improvement of indices for legislative budgetary institutions: With focus on comparative analysis of current institutions in 60 countries pp. 1-29
Chunsoon Kim
Study of public financial management systems for two Asian regional groups: Comparisons and key features for SAARC and ASEAN regions pp. 1-25
Jaideep Kumar Mishra

Volume 14, issue 2, 2015

Budget Review: Germany pp. 9-79
Oecd

Volume 14, issue 1, 2014

Economic and fiscal management under the Democratic Party of Japan (DPJ) administration pp. 9-33
Hideaki Tanaka
How to deal with contingent liabilities – Lessons from the Dutch experience pp. 35-45
Heleen M.J. Hofmans and Clement van de Coevering
Coping with fiscal risk: Analysis and practice pp. 47-71
George Kopits
The challenge of budgeting for healthcare programmes pp. 73-107
Joseph White
The abuse and misuse of the term “Austerity” Implications for OECD countries pp. 109-122
Barry Anderson and Elizabeth Minneman

Volume 13, issue 3, 2014

The impact of cost-containment policies on health expenditure: Evidence from recent OECD experiences pp. 1-29
Rodrigo Moreno-Serra
Evaluating the capability of the UK Treasury, 1990-2013 pp. 1-29
Richard Allen
Estimates of uncertainty around Australian budget forecasts pp. 1-19
John Clark, Caroline Gibbons, Susan Morrissey, Joshua Pooley, Emily Pye, Rhett Wilcox and Luke Willard
The Swedish pension system after twenty years: Mid-course corrections and lessons pp. 1-26
Kent Weaver and Alexander Willén

Volume 13, issue 2, 2014

Budgeting for fiscal space and government performance beyond the great recession pp. 9-47
Mario Marcel
The metamorphoses of performance budgeting pp. 49-79
Allen Schick
Spending reviews pp. 81-122
Marc Robinson
Budgeting in Albania pp. 123-189
Knut Klepsvik, Richard Emery, Brian Finn and Regina Bernhard

Volume 13, issue 1, 2013

Budget governance in Canada: Comparing practices within a federation pp. 9-30
Benoît Rigaud and Paul-Émile Arsenault
The reconciliation of primary accounting data for government entities and balances according to statistical measures: The case of the European Excessive Deficit Procedure Table 2 pp. 31-43
Giovanna Dabbicco
Short- and long-term forecasting by the Netherlands Bureau for Economic Policy Analysis (CPB): Science, witchcraft, or practical tool for policy? pp. 45-56
Frits Bos and C. N. Teulings
Capital budgeting and procurement practices pp. 57-104
Philippe Burger and Ian Hawkesworth
Budgeting levers, strategic agility and the use of performance budgeting in 2011/12 pp. 105-140
Ian Hawkesworth and Knut Klepsvik
The politics of fiscal austerity: Democracies and hard choices pp. 141-174
Paul L. Posner and Matthew Sommerfeld

Volume 12, issue 3, 2013

Lessons from the crisis pp. 1-29
Allen Schick
Linking information on policy effectiveness and efficiency to budget decisions in the Netherlands pp. 1-22
Mickie Schoch and Corina den Broeder
Illuminating budgetary risks: The role of stress testing pp. 1-18
Wouter Schilperoort and Peter Wierts
Aggregate expenditure ceilings and allocative flexibility pp. 1-19
Marc Robinson
Introducing accountable budgeting: lessons from a decade of performance-based budgeting in the Netherlands pp. 1-34
Maarten de Jong, Iris van Beek and Rense Posthumus
Buy back PPPs: An arbitrage opportunity pp. 1-14
Joaquim Miranda Sarmento and Ricardo Ferreira Reis
Selected budgeting issues in Chile: Performance budgeting, medium-term budgeting, budget flexibility pp. 1-39
Ian Hawkesworth, Oscar Huerta Melchor and Marc Robinson

Volume 12, issue 2, 2013

Economic theory and four centuries of fiscal decentralisation in the Netherlands pp. 9-60
Frits Bos
Redirecting public finance towards a sustainable path pp. 61-67
Gerhard Steger
Budgeting in Ukraine pp. 69-140
Dirk-Jan Kraan, Lisa von Trapp, Valentina Kostyleva, Jan van Tuinen and Matthias Morgner

Volume 12, issue 1, 2012

Budgeting in Montenegro pp. 1-44
Dirk-Jan Kraan, Valentina Kostyleva, Barbara Duzler and Ragnar Olofsson
Fiscal rules and regime-dependent fiscal reaction functions: The South African case pp. 1-29
Philippe Burger and Marina Marinkov
Public-private partnerships in Canadian health care: A case study of the Brampton Civic Hospital pp. 1-14
David Barrows, H. Ian MacDonald, A. Bhanich Supapol, Olivia Dalton-Jez and Simone Harvey-Rioux
The Dutch fiscal consolidation package in a comparative perspective pp. 1-14
Aart de Geus and Dirk-Jan Kraan

Volume 11, issue 3, 2011

The Performance Framework of the Australian Government, 1987 to 2011 pp. 1-48
Keith Mackay
Independent Fiscal Institutions: Developing Good Practices pp. 1-18
George Kopits
The Fiscal Stimulus Programme and Public Governance Issues in China pp. 1-22
Christine Wong
Repairing the Budget Contract between Citizens and the State pp. 1-27
Allen Schick

Volume 11, issue 2, 2011

Fiscal consolidation: targets, plans and measures pp. 15-67
Oecd
Country notes pp. 69-213
Oecd

Volume 11, issue 1, 2011

Performance Budgeting in Poland: An OECD Review pp. 7-57
Ian Hawkesworth, Lisa von Trapp and David Fjord Nielsen
Fiscal Transformation in Turkey over the Last Two Decades pp. 59-74
Fatih Kaya and Selihan Yýlar
Reforming the Budgeting Process in China pp. 75-89
Shulian Deng and Jun Peng
How To Attain Value for Money: Comparing PPP and Traditional Infrastructure Public Procurement pp. 91-146
Philippe Burger and Ian Hawkesworth
Fiscal and Monetary Institutions in Central, Eastern and South-Eastern European Countries pp. 147-185
Zsolt Darvas and Valentina Kostyleva
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