OECD Journal on Budgeting

2001 - 2024

From OECD Publishing
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Performance Budgeting in Canada pp. 1-18: Lee McCormack
Performance Budgeting in Denmark pp. 1-24: Rikke Ginnerup, Thomas Broeng Jørgensen, Anders Møller Jacobsen and Niels Refslund
Programme Budgeting in OECD countries pp. 1-41: Dirk-Jan Kraan
Ageing and the Public Sector: Challenges for Financial and Human Resources pp. 1-40: Elsa Pilichowski, Emmanuelle Arnould and Édouard Turkisch
Performance Budgeting in the Netherlands pp. 1-20: Raphael Debets
Performance Budgeting in Korea pp. 1-11: John M. Kim and Nowook Park

Performance Budgeting in Australia pp. 1-15: Lewis Hawke
Budgeting in Austria pp. 1-37: Jón R. Blöndal and Daniel Bergvall
Off-budget Expenditure: An Economic and Political Framework pp. 1-32: Allen Schick
Role of the Legislature in the Budget Process: Recent Trends and Innovations pp. 1-26: Paul L. Posner and Chung-Keun Park
A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries pp. 1-29: Luc Leruth and Elisabeth Paul

Budgeting in Turkey pp. 7-58: Dirk-Jan Kraan, Daniel Bergvall and Ian Hawkesworth
Structural Balance Policy in Chile pp. 59-92: Jorge C. Rodriguez, Carla R. Tokman and Alejandra C. Vega
Integrating Current and Development Budgets: A Four-Dimensional Process pp. 93-107: David Webber
Performance Budgeting and Accrual Budgeting: Decision rules or Analytic Tools? pp. 109-138: Allen Schick
Engaging the Public in National Budgeting: A Non-governmental Perspective pp. 139-177: Susan Tanaka

Implementing OMB's Program Assessment Rating Tool (PART): Meeting the Challenges of Integrating Budget and Performance pp. 1-40: John B. Gilmour
Budget Reform in China pp. 1-24: Christine Wong
Budgeting in Latin America: Results of the 2006 OECD Survey pp. 1-37: Teresa Curristine and Maria Bas
Civil Service Reform in China pp. 1-25: John P. Burns
Comparing Budget and Accounting Measures of the Federal Government's Fiscal Condition pp. 1-25: Oecd
Improving Public Sector Efficiency: Challenges and Opportunities pp. 1-41: Teresa Curristine, Zsuzsanna Lonti and Isabelle Joumard

Managing and Controlling Extrabudgetary Funds pp. 7-36: Richard Allen and Dimitar Radev
Performance Budgeting in the Netherlands: Beyond Arithmetic pp. 37-62: Frans K. M. van Nispen and Johan J. A. Posseth
Public Investment in the United Kingdom pp. 63-102: Pietro Toigo and Robert Woods
Public Expenditure and Fiscal Consolidation in Portugal pp. 103-121: Jorge C. Cunha and Cláudia R. Braz
Framework for Fiscal Consolidation: Successes and Failures in Japan pp. 123-148: Masato Miyazaki

Budgeting in Hungary pp. 1-61: Dirk-Jan Kraan, Daniel Bergvall, Ian Hawkesworth and Philipp Krause
Allocation of Taxing Powers pp. 1-33: David King
The Medium-Term Fiscal Framework in Sweden pp. 1-17: Gösta Ljungman
Fiscal Rules for Subnational Governments: Can They Promote Fiscal Discipline? pp. 1-11: Teresa Ter-Minassian
Competitiveness and Modernisation of Public Finances: Selecting an Action Scenario in Hungary Following EU Accession pp. 1-24: Árpád Kovács

A Balancing Act: Fiscal Responsibility, Accountability and the Power of the Purse pp. 1-20: Alta Fölscher
Mozambique: Better Budget Machinery: First Focus of Reforms pp. 1-13: José Sulemane
Economic Reforms in Angola in the General Context of Africa pp. 1-12: Adriano Neto and Ilda Jamba
South Africa: Transition to Democracy Offers Opportunity for Whole System Reform pp. 1-37: Alta Fölscher and Neil Cole
African Experience with Budget Reform: Introduction pp. 1-16: Alta Fölscher
Aspects of the New Public Finance pp. 1-7: Andrew R. Donaldson
Malawi: Lessons Learnt from First Reforms Lead to New Approach pp. 1-22: Chauncy Simwaka
Uganda: A Decade of Budget Reform and Poverty Reduction pp. 1-25: Florence Kuteesa, Ishmael Magona, Maris Wanyera and James Wokadala

Budgeting in Norway pp. 7-43: Barry Anderson, Teresa Curristine and Olaf Merk
Budgeting in Singapore pp. 45-85: Jón R. Blöndal
Top-down Budgeting as a Tool for Central Resource Management pp. 87-125: John M. Kim and Chung-Keun Park
Assessing Fiscal Risks through Long-term Budget Projections pp. 127-187: Pål Ulla

Budgeting in Croatia pp. 7-60: Dirk-Jan Kraan, Daniel Bergvall, Iris Müller and Joachim Wehner
Budgeting in Georgia pp. 61-109: Dirk-Jan Kraan and Daniel Bergvall
Intergovernmental Transfers and Decentralised Public Spending pp. 111-158: Daniel Bergvall, Claire Charbit, Dirk-Jan Kraan and Olaf Merk
Design Choices for Fiscal Policy Rules pp. 159-208: Barry Anderson and Joseph J. Minarik

Budgeting in Thailand pp. 7-36: Jón R. Blöndal and Sang-In Kim
The United Kingdom Private Finance Initiative: The Challenge of Allocating Risk pp. 37-55: David Corner
The “Control” of Public Social Security Institutions in Belgium pp. 57-70: Marc Evrard and Philippe Scutnaire
Accountability Institutions and the Policy Process: The United States Experience pp. 71-96: Paul L. Posner
Introducing Financial Management Information Systems in Developing Countries pp. 97-132: Jack Diamond and Pokar Khemani

Accountability and Control of Public Spending in a Decentralised and Delegated Environment pp. 7-21: Joaquin Sevilla
Fiscal Discipline between Levels of Government in Germany pp. 23-37: Astrid Lübke
Fiscal Discipline in a Decentralised Administration: The Spanish Experience pp. 39-54: Miguel Miaja
Accountability and Control in the Financing of Local Government in Denmark pp. 55-67: Jorgen Lotz
Enhancing Public Accountability in the Netherlands pp. 69-86: Freek Hoek, Cor van Montfort and Cees Vermeer
Performance Information in the Budget Process: Results of the OECD 2005 Questionnaire pp. 87-131: Teresa Curristine
Lessons from Australian and British Reforms in Results oriented Financial Management pp. 133-162: Bram Scheers, Miekatrien Sterck and Geert Bouckaert

Opening Budgets to Public Understanding and Debate: Results from 36 Countries pp. 7-36: Pamela Gomez, Joel Friedman and Isaac Shapiro
Budgeting in Switzerland pp. 37-78: Dirk-Jan Kraan and Michael Ruffner
Market-type Mechanisms and the Provision of Public Services pp. 79-106: Jón R. Blöndal
Sustainable Budget Policy: Concepts and Approaches pp. 107-126: Allen Schick
Government Performance: Lessons and Challenges pp. 127-151: Teresa Curristine