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  • 2010-2014  (3)
  • Robinson, Marc  (3)
  • Paris : OECD Publishing  (3)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Paris : OECD Publishing.
  • Washington, D.C : The World Bank
  • Governance  (3)
Datasource
Material
Language
Years
Year
Author, Corporation
Publisher
  • Paris : OECD Publishing  (3)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Paris : OECD Publishing.
  • Washington, D.C : The World Bank
Keywords
  • 1
    Online Resource
    Online Resource
    Spending reviews (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 2, p. 81-122 | volume:13 | year:2014 | number:2 | pages:81-122
    Details
    Language: English
    Pages: 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
    Keywords: Finance and Investment ; Governance
    Abstract: 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
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Aggregate expenditure ceilings and allocative flexibility (2013)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 12, no. 3, p. 1-19 | volume:12 | year:2013 | number:3 | pages:1-19
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 12, no. 3, p. 1-19
    Angaben zur Quelle: volume:12
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:1-19
    Keywords: Finance and Investment ; Governance
    Abstract: This article shows how to combine top-down budgeting – in the core sense of the establishment of a hard aggregate expenditure ceiling at the start of the budget preparation process – with flexibility in the allocation of the aggregate ceiling between spending ministries during budget preparation. It argues strongly against determining spending ministry shares of the aggregate expenditure ceiling without any prior opportunity for them to present formal new spending proposals. The keys to reconciling top-down budgeting with allocative flexibility are: the baseline/new policy distinction; good forward estimates; a government-wide new policy pool; and spending review. JEL classification: E620, H610 Keywords: Fiscal policy, budget preparation process, top-down budgeting, expenditure ceiling, bottom-up spending requests, fiscal space, multi-year ceilings, baseline ceilings, allocative efficiency, aggregate fiscal discipline, budgeting techniques
    DOI: 10.1787/budget-12-5k468nqj1f7g
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Selected budgeting issues in Chile : Performance budgeting, medium-term budgeting, budget flexibility (2013)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 12, no. 3, p. 1-39 | volume:12 | year:2013 | number:3 | pages:1-39
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 12, no. 3, p. 1-39
    Angaben zur Quelle: volume:12
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:1-39
    Keywords: Finance and Investment ; Governance ; Chile
    Abstract: The Chilean government is exploring several important areas of public sector reform. This article discusses performance budgeting (including spending reviews, efficiency reviews, and the Chilean performance management system), mediumterm budgeting (especially the use of forward estimates and fiscal rules), and flexibility and efficiency in budget execution. Chile’s situation as of May 2012 was analysed in the light of OECD country best practices at the annual meeting of the OECD network on performance and results in November 2012, and the article makes several suggestions for reform. JEL classification: H610 Keywords: Chile, budget structure, programme classification, formula-based performance budgeting, performance-based budgeting, evaluation, fiscal space, productivity savings mechanism, medium-term budgeting framework, MTBF, longterm projections
    DOI: 10.1787/budget-12-5k44tpx5bl48
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
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