Sprache:
Englisch
Seiten:
1 Online-Ressource (42 p.)
,
21 x 28cm.
Titel der Quelle:
OECD Journal on Budgeting
Angaben zur Quelle:
Vol. 13, no. 2, p. 81-122
Angaben zur Quelle:
volume:13
Angaben zur Quelle:
year:2014
Angaben zur Quelle:
number:2
Angaben zur Quelle:
pages:81-122
Schlagwort(e):
Finance and Investment
;
Governance
Kurzfassung:
This article focuses on the optimal design of spending review processes. It contents that sending review should be an integral part of the government budget preparation process, in order to support aggregate fiscal discipline and to increase the fiscal space available for essential new spending initiatives. The article discusses the appropriate focus and coverage of spending review, the assignment of roles and responsibilities during the process, and the information base of spending review. JEL classification: H500, H610. Keywords: Baseline expenditure, fiscal space, savings options, efficiency reviews, strategic reviews, bottom-up review, joint review, top-down review, comprehensive review, selective review.
DOI:
10.1787/budget-13-5jz14bz8p2hd
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