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  • 1
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    Decarbonisation and intergovernmental fiscal relations : Policy challenges and reform options (2023)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.43
    Keywords: Environment ; Taxation ; Development
    Abstract: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
    DOI: 10.1787/c434c385-en
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  • 2
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    Improving subnational governments’ resilience in the wake of the COVID-19 pandemic (2022)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (30 Seiten) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.37
    Keywords: Economics ; Governance
    Abstract: The COVID-19 pandemic has had devastating effects on lives, the economy, and the public finances worldwide, drawing attention to the need to enhance resilience to future shocks. This paper focuses on subnational governments, given their important and growing role in the provision of essential public goods and services worldwide. The paper discusses key aspects of subnational resilience, in particular the sensitivity of subnational finances to macroeconomic cycles and shocks and the availability of fiscal buffers; the main factors influencing subnational governments’ ability to provide essential services during crises; and their ability to anticipate and prepare for future shocks, especially those related to climate change. The paper also discusses policy and institutional reform options for both national and the subnational governments to strengthen subnational resilience.
    DOI: 10.1787/6b1304c8-en
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  • 3
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    The Growth Effects of Current Account Reversals : The Role of Macroeconomic Policies (2011)
    Paris : OECD Publishing
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    Language: English
    Pages: 32 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.871
    DOI: 10.1787/5kgb1mftj6s3-en
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  • 4
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    Enhancing the Effectiveness of Social Policies in Indonesia (2010)
    Paris : OECD Publishing
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    Language: English
    Pages: 44 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.810
    Keywords: Economics ; Indonesia
    Abstract: Indonesia has made considerable progress over the years in improving the social conditions of its population, especially among disadvantaged groups, not least by raising government spending and strengthening social protection programmes. Nevertheless, in some respects social outcomes remain sub-par in relation to regional peers.
    DOI: 10.1787/5km5xvbm6bf8-en
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  • 5
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    Are Global Imbalances Sustainable? : Shedding Further Light on the Causes of Current Account Reversals (2010)
    Paris : OECD Publishing
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    Language: English
    Pages: 34 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.813
    DOI: 10.1787/5km4m2x07xhb-en
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  • 6
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    Promoting Potential Growth : The Role of Structural Reform (2010)
    Paris : OECD Publishing
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    Language: English
    Pages: 29 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.793
    Keywords: Economics
    Abstract: The global crisis has left many G20 countries with an unenviable legacy of lower potential output and high government indebtedness. Global imbalances, which had narrowed during the recession, are now beginning to widen again, as the recovery takes hold. Structural reform will be needed not only to recover the crisis-driven output loss and to maintain it in the longer term, but also to put the public finances back on a sustainable path and to rebalance global growth. To contribute to the policy debate, this paper summarises the analysis carried out by the OECD on the effects of a host of structural reforms on GDP growth, public finances and external current account balances.
    DOI: 10.1787/5kmbm6rz4dg6-en
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  • 7
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    Does Fiscal Decentralisation Strengthen Social Capital? : Cross-Country Evidence and the Experiences of Brazil and Indonesia (2010)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 24 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.825
    Keywords: Economics ; Brazil ; Indonesia
    Abstract: This paper tests the hypothesis that, by giving people more voice in the government decision-making process, fiscal decentralisation fosters social capital, measured in terms of interpersonal trust. Empirical evidence based on World Values Survey data and seemingly unrelated probit estimations for a cross-section of countries suggests that people living in federal/decentralised countries find it more important to have voice in government decisions than their counterparts living in unitary/centralised countries. Pro-voice attitudes are, in turn, associated with greater social capital. The cross-country estimations are complemented by country-specific regressions for Brazil and Indonesia on account of these countries. experiences with fiscal decentralisation. The results show that the cohorts of individuals that have been exposed to decentralisation are in general more pro-voice (and trustful of strangers in the case of Brazil) than their counterparts that have not been exposed to decentralisation. These findings are not driven by the effects of political liberalisation on people.s attitudes towards the importance of having voice in government decisions and interpersonal trust.
    DOI: 10.1787/5km347ntdnxn-en
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  • 8
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    Fiscal Decentralisation and Public Investment : The Experience of Latin America (2010)
    Paris : OECD Publishing
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    Language: English
    Pages: 28 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.824
    Keywords: Economics
    Abstract: Despite large differences across countries, Latin America’s average investment-to-GDP ratio and the overall quality of infrastructure in the region are relatively low by international comparison. Empirical evidence on the effects of fiscal decentralisation on investment based on a panel of Latin American countries since the late 1990 suggests that fiscal decentralisation discourages Latin American subnational governments from investing (acquiring fixed assets) and that lower subnational spending on investment is associated with lower economy-wide gross fixed capital formation. Latin American countries will therefore need to face a double challenge of revisiting the current arrangements for decentralised provision that discourage subnational governments from investing, while making the most of decentralisation as a policy lever to raise private investment.
    DOI: 10.1787/5km347r2hhbp-en
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  • 9
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    Are Global Imbalances Sustainable? : Post-Crisis Scenarios (2010)
    Paris : OECD Publishing
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    Language: English
    Pages: 33 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.795
    Keywords: Economics
    Abstract: This paper assesses the sustainability of global imbalances by testing for the presence of unit roots in the current account positions (measured in relation to GDP) of the United States, China, Japan, Germany and the oil-exporting countries using a methodology that allows for structural breaks in levels and trends. We find that the external positions of these major countries/regions are stationary around structural breaks, which define episodes of current account reversals. On the basis of an event analysis of past reversals, it appears that structural breaks are associated with shifts in the fiscal stance, exchange rate parities and potential output growth, a finding that underscores the scope for macroeconomic and structural policies to ensure the sustainability of external positions while avoiding potentially disruptive reversals. These findings have implications for long-term capital flows after the crisis.
    DOI: 10.1787/5kmbjh9p4jtc-en
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  • 10
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    Budgeting in the Philippines (2010)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 10, no. 2, p. 1-22
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 22 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 10, no. 2, p. 1-22
    Keywords: Finance and Investment ; Governance ; Philippines
    Abstract: This profile offers a general overview of the Philippine system of budgeting at national level. Special characteristics of the Philippine budget process are examined, such as a commitment to fiscal discipline and the national planning function. The three steps of the annual budget formulation cycle are described: the development of economic assumptions and revenue forecasts; the use of a medium-term expenditure framework to assess the continuing costs of existing programmes; and identifying the resultant “fiscal space” through the Paper on Budget Strategy. The process for allocating resources is then described, including the “Budget Call”, the submission and review of proposals, the role of the central ministry and the line ministries, and finally the role of Congress, constitutional restrictions, and the nature of executive-legislative relations.
    DOI: 10.1787/budget-10-5km7rqpf57hb
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  • 11
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    Price and Volume Elasticities of Brazilian Foreign Trade : A Profit Function Approach (2009)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 20 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.704
    Keywords: Economics ; Brazil
    Abstract: Brazil, like other natural resource-exporting countries, has benefited from a sharp increase in commodity prices over the last few years. To investigate the possible impact of terms-of-trade gains on the real economy, this paper estimates normalised quadratic input demand and output supply functions for the Brazilian economy during 1997-2008. Technological change is modelled in a flexible manner through the inclusion of quadratic splines in the profit function. The paper contributes to the literature by using nonlinear seemingly unrelated regression techniques to estimate the input demand and output supply functions and by disaggregating exports and imports into capital, consumption and intermediate goods. Improvements in the terms of trade due to rising export prices and/or falling import prices are associated with hikes in export volumes on the back of rising import demand and some labour shedding in the sectors using imported capital goods. The direct impact of terms-of-trade changes on domestic consumption and investment is comparatively modest, possibly due to the fact that the Brazilian economy remains relatively closed to trade.
    DOI: 10.1787/223388731464
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  • 12
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    The Determinants of Employment and Earnings in Indonesia : A Multinomial Selection Approach (2009)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 25 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.690
    Keywords: Economics ; Indonesia
    Abstract: This paper uses household survey (Sakernas) data from the 1996 and 2004 to estimate the determinants of earnings in Indonesia. The Indonesian labour market is segmented, with a majority of workers engaged in informal-sector occupations, and earnings data are available only for formal-sector workers (salaried employees). This posed problems for the estimation of earnings equations, because selection into different labour market statuses is likely to be non-random. In order to describe selection into different labour market statuses we use the most general version of the method proposed by Dubin and McFadden (1984), which Bourguignon, Fournier and Gurgand (2007) proved to be preferable to other available multinomial selection methods. We also deal with reverse causality between education attainment and earnings by estimating the selection equations using an instrumental variable technique. Our findings cast doubt on the use of a binomial selection rule and suggest that workers with higher levels of educational attainment are most likely to find a job in the formal sector, and that the informal sector is perceived by those workers who cannot obtain a job in the formal sector as an alternative to inactivity. This Working Paper relates to the 2008 OECD Economic Assessment of Indonesia (www.oecd.org/eco/surveys/indonesia).
    DOI: 10.1787/224864812153
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  • 13
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    The Bank Lending Channel of Monetary Transmission in Brazil : A VECM Approach (2009)
    Paris : OECD Publishing
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    Language: English
    Pages: 24 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.711
    DOI: 10.1787/222818683155
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  • 14
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    Do Latin American Central Bankers Behave Non-Linearly? : The Experiences of Brazil, Chile, Colombia and Mexico (2009)
    Paris : OECD Publishing
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    Language: English
    Pages: 28 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.679
    DOI: 10.1787/226284172842
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  • 15
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    Budgeting in Indonesia (2009)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 9, no. 2, p. 1-31
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 31 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 9, no. 2, p. 1-31
    Keywords: Governance ; Indonesia
    Abstract: This article discusses Indonesia’s economic and fiscal performance following the 1997/98 financial crisis and the transition to democracy, as well as the budget formulation process and the role of Parliament. Aspects of budget implementation are discussed throughout the article. Jón R. Blöndal, Ian Hawkesworth and Hyun-Deok Choi
    DOI: 10.1787/budget-9-5ks72wv89p48
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  • 16
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    How Does Decentralised Minimum-Wage Setting Affect Unemployment and Informality? : The Case of Indonesia (2009)
    Paris : OECD Publishing
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    Language: English
    Pages: 27 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.710
    Keywords: Economics ; Indonesia
    Abstract: The Indonesian labour market is characterised by widespread informality. To some extent, these outcomes can be attributed to a sharp increase in the real value of the minimum wage since 2001, when minimum-wage setting was decentralised to the provincial governments. To test this hypothesis, this paper uses survey data on the labour market (Sakernas), household income and expenditure (Susenas) and the industrial sector (Survei Industri) to construct a district-level dataset spanning the period 1996 to 2004. The effects of changes in the minimum wage on unemployment, formal-sector employment and the incidence of informality in urban areas are estimated separately by fixed effects and jointly by a seemingly unrelated regression (SUR) estimator. Our findings show that an increase in the minimum-to-mean wage ratio is associated with a net increase in employment: a rise in informal-sector employment more than compensates for job losses in the formal sector. This Working Paper relates to the 2008 OECD Economic Assessment of Indonesia (www.oecd.org/eco/surveys/indonesia).
    DOI: 10.1787/222850046464
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  • 17
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    Current Account Sustainability in Brazil : A Non-Linear Approach (2009)
    Paris : OECD Publishing
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    Language: English
    Pages: 35 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.703
    Keywords: Economics ; Brazil
    Abstract: The possibility that a country’s external current account may adjust nonlinearly to shocks is attracting increasing attention in the empirical literature. To shed further light on this issue in the context of emerging-market economies, this paper uses Brazilian data to estimate the determinants of the current account in a smooth-transition vector-autoregressive (ST-VAR) setting. We allow for the transition parameters and the model coefficients to be estimated simultaneously by non-linear constrained maximum likelihood. We find strong evidence of non-linearity in the VAR when (lagged) government consumption and investment are used as the variables governing transition across regimes. The computation of non-linear impulse response functions suggests that the system’s history, as well as the sign and magnitude of shocks, affect the current account’s responses to exogenous changes in income, government consumption and investment. In particular, responses to fiscal shocks depend on whether they are positive or negative and whether they follow periods of fiscal expansions or contractions. Current account responses to a positive fiscal impulse are much stronger when conditioned on periods of fiscal expansion (rising government consumption) than retrenchment. The importance of conditioning history and the magnitude of shocks in the current account’s response to shocks is confirmed by forecast error variance decomposition analysis.
    DOI: 10.1787/223518424256
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  • 18
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    The Effectiveness of Education and Health Spending among Brazilian Municipalities (2009)
    Paris : OECD Publishing
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    Language: English
    Pages: 23 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.712
    DOI: 10.1787/222817104376
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  • 19
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    Indonesia: Growth Performance and Policy Challenges (2008)
    Paris : OECD Publishing
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    Language: English
    Pages: 48 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.637
    Keywords: Economics ; Indonesia
    Abstract: Indonesia’s growth performance is improving, following a slow recovery from the 1997-98 financial crisis. Investment is picking up, despite considerable business-climate obstacles to entrepreneurship. Unemployment remains high, and labour informality is pervasive. Fiscal policy has been conducted responsibly and in an increasingly decentralised manner. Monetary policy is now carried out within a fully-fledged inflation-targeting framework. This paper argues that the main barriers to raising the economy’s growth potential are to be found on the supply side of the economy. Indonesia will need to improve the business environment and to make better use of labour inputs to put the economy on a higher growth trajectory. The country’s income gap relative to the OECD is sizeable, and several years of sustained growth will be needed to eliminate it. This Working Paper relates to the 2008 OECD Economic Assessment of Indonesia (www.oecd.org/eco/surveys/indonesia).
    DOI: 10.1787/236831785800
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  • 20
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    Encouraging Labour Force Participation in Chile (2008)
    Paris : OECD Publishing
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    Language: English
    Pages: 29 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.608
    Keywords: Economics ; Chile
    Abstract: Chile’s labour force participation is low by comparison with most countries in the OECD area, especially among females and youths. In the case of women, labour supply has risen steadily over time for prime-age and older individuals, against a background of relative stability for men. With regards to youths, participation rates are trending down, primarily as a result of rising school enrolment, especially for males, while remaining fairly low and stable over the years for young females. The main policy challenge in this area is to raise female labour supply further, for both prime-age individuals and youths, as a means of making a better use of labour inputs in support of long-term growth. This can be achieved essentially by removing provisions in the labour code that constrain the allocation of working time and by improving access to affordable child care for mothers with young children. Policies aimed at fostering human capital accumulation for the population as a whole would also contribute, because educational attainment is one of the most powerful determinants of labour force participation. This paper relates to the 2007 Economic Survey of Chile (www.oecd.org/eco/surveys/chile).
    DOI: 10.1787/242103851837
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  • 21
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    Avoiding the Value Added Tax : Theory and Cross-Country Evidence (2008)
    Paris : OECD Publishing
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    Language: English
    Pages: 23 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.604
    Keywords: Economics
    Abstract: This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax authority. This framework is particularly useful for explicitly modelling situations of conflict. The solution to the game is a non-co-operative Nash that depends on the resources that need to be used by the tax authority to enforce legislation and the cost to be borne by the taxpayer in tax compliance, provided that the curvature of the utility functions is bounded. Empirical evidence is provided for the value added tax (VAT) using a cross-section of OECD and non-OECD countries. OECD indicators of tax administration efficiency are included in the regressions. The empirical findings show that VAT efficiency, defined as the ratio of collections as a share of consumption to the statutory rate, rises the lower the VAT rate, the lower the share of administrative costs in tax revenue (proxying for the efficiency of tax administration), the more pro-competition the regulatory framework in product markets (measuring non-tax incentives for non-compliance) and the better the country’s governance indicators (regulatory quality, rule of law and government effectiveness). This paper is forthcoming in the Public Finance Review.
    DOI: 10.1787/242167601452
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  • 22
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    La procédure budgétaire au Chili (2008)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 2, p. 7-49
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 44 p
    Parallel Title: Parallelausg. Budgeting in Chile
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 2, p. 7-49
    Keywords: Governance ; Chile
    Abstract: En juin 2003, la direction du budget du ministère chilien des finances a demandé à l’OCDE de procéder à un examen de la procédure budgétaire du Chili, selon des modalités analogues à celles qui s’appliquent aux pays membres. L’OCDE a satisfait à cette requête, parce que le Chili a depuis longtemps le statut d’observateur au sein du Groupe de travail des Hauts responsables du budget et en raison du vif intérêt exprimé par les membres du Groupe à l’égard des pratiques budgétaires chiliennes.
    DOI: 10.1787/budget-v4-art8-fr
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  • 23
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    Interdependencies between Monetary policy and Foreign-Exchange Intervention under Inflation Targeting : The Case of Brazil and the Czech Republic (2008)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 32 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.593
    Keywords: Economics ; Brazil ; Czech Republic
    Abstract: The bulk of recent literature on foreign-exchange interventions has overlooked the potential interdependencies that may exist between these operations and the conduct of monetary policy. This is the case even under inflation targeting and especially in emerging-market economies, because central banks often explicitly reserve the right to intervene to calm disorderly markets and to accumulate foreign reserves, and when the exchange rate is perceived as out of step with fundamentals. This paper uses a friction model to estimate intervention reaction functions and the associated marginal effects for Brazil and the Czech Republic since adoption of inflation targeting in these countries in 1999 and 1998, respectively. The main findings are that: i) in both countries interventions occur predominantly to reduce exchange-rate volatility, while in Brazil the central bank also reacts to exchange-rate deviations from medium-term trends; ii) there are strong, asymmetric threshold effects in the reaction functions, and interventions are more likely and of higher magnitudes when they are carried out to depreciate than to appreciate the domestic currency; and iii) interventions seem to take place independently of contemporaneous monetary policy in Brazil, but not in the Czech Republic, where both policies appear to be interrelated.
    DOI: 10.1787/245585283155
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  • 24
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    Tackling Business and Labour Informality in Chile (2008)
    Paris : OECD Publishing
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    Language: English
    Pages: 36 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.607
    Keywords: Economics ; Chile
    Abstract: Informality often arises from disincentives associated with high taxes and a restrictive regulatory framework in both labour and product markets. About 20% of the Chilean population aged 15 years and above and working at least 20 hours per week did not have a formal labour contract in 2006. At the same time, nearly 11% of the potential value added tax base is estimated to have been undeclared in 2005. While Chile’s tax system is not particularly burdensome to business formality, there is scope for making product-market regulations less onerous to firms and the labour code more flexible, especially with regards to indefinite contracts and the allocation of working time. Low human capital remains an important obstacle to reducing labour informality. To the extent that informal businesses also hire informally, there is some room for designing policies to tackle business informality in conjunction with those aimed at boosting formal labour contracting. Chile is strengthening its social safety net through the introduction of unemployment insurance and by reforming existing health insurance and pension systems. An important policy question is whether the incentives for formality arising from more comprehensive social protection will be strong enough to compensate for the additional costs these contributory programmes entail. This paper relates to the 2007 Economic Survey of Chile (www.oecd.org/eco/surveys/chile).
    DOI: 10.1787/242111325372
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  • 25
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    Managing Chile's Macroeconomy during and after the Copper Price Boom (2008)
    Paris : OECD Publishing
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    Language: English
    Pages: 32 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.605
    Keywords: Economics ; Chile
    Abstract: Compliance with the structural budget surplus rule, which has been in place since 2001, has allowed the government to maintain a counter-cyclical fiscal stance in an environment of rising copper prices, while delivering a gradual reduction in public indebtedness. Monetary policy is conducted within a framework that combines inflation targeting with exchange-rate flexibility. A Fiscal Responsibility Law was promulgated in September 2006, strengthening the macroeconomic framework further by embedding the fiscal rule in law and setting out regulations for the use of fiscal savings. Complementary pension reform is being discussed in Congress with the objective of strengthening the pension system’s solidarity pillar and encouraging retirement saving. The tax system is also being improved with a view to removing obstacles to financial deepening and to business-sector development. Government spending on social programmes is budgeted to rise considerably, in line with the authorities’ emphasis on social development. The main challenge in the macroeconomic area is to maintain the policy setting that has served Chile so well over the recent copper-price upswing, while tempering demands for hiking public social spending and maintaining a lean public sector in a low-tax, low-debt environment. This paper relates to the 2007 Economic Survey of Chile (www.oecd.org/eco/surveys/chile).
    DOI: 10.1787/242135544660
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    Budgeting in Australia (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 2, p. 1-64
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 64 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 8, no. 2, p. 1-64
    Keywords: Governance ; Australia
    Abstract: This review of budgeting in Australia concentrates on the national government only. The article first discusses Australia’s recent economic and fiscal performance and then focuses on the budget formulation process. After a discussion of the role of the Parliament, the article reviews various aspects of budget implementation and management. The article concludes with a special section on Australia’s efforts to eliminate “red tape” within government. This review was undertaken in September 2007; following the election of a new government in Australia in November 2007, some new policies are highlighted, encompassing budget formulation, processes, accounting and management.
    DOI: 10.1787/budget-v8-art9-en
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  • 27
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    The Brazilian 'Tax War' : The Case of Value-Added Tax Competition among the States (2007)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 27 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.544
    Keywords: Economics ; Brazil
    Abstract: This paper tests for horizontal tax competition in the VAT for a sample of Brazilian states in the period 1985-2001. The states have considerable autonomy to set their VAT rates and bases, often using this tax as an industrial policy tool. The empirical findings, based on the estimation of a tax reaction function in an error-correction set-up, confirm the hypothesis of horizontal tax competition: the states react strongly to changes in their neighbours? VAT code, especially those that belong to the same geo-economic region. Also, there appears to be a Stackelberg leader among the states, with the remaining jurisdictions responding strongly to its policy moves. There is no co-occupancy of tax bases between different levels of government and hence limited scope for vertical externalities in tax setting. But the fact that the federal government shares with the states part of the revenue of its more elastic taxes, such as the income tax, appears to affect the opportunity cost of horizontal tax competition.
    DOI: 10.1787/286220576442
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  • 28
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    Local Government Finances : The Link between Intergovernmental Transfers and Net Worth (2007)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 30 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.581
    Keywords: Economics
    Abstract: There is a large literature on how the sharing of revenue between different levels of government and the design of intergovernmental transfer schemes affect sub-national finances. Using a panel of OECD countries during 1980-2005, this paper tests for: i) the presence of a stable long-run statistical association between changes in transfer receipts and sub-national net worth and ii) the direction of causality between changes in transfer receipts and net worth. The main empirical findings are that, first, there is a stable long-term relationship between transfer receipts and local government net worth for the case of current, but not capital, transfers. An increase in intergovernmental transfer receipts is found to be associated with a modest reduction in the recipient jurisdiction’s net worth over the long term, but a fall in net worth is associated with an almost one-to-one subsequent increase in transfer receipts. Second, the direction of causality is sensitive to the technique used to estimate the long-term parameters. One technique suggests that causality runs from transfers to net worth, which lends support to a large literature on the effect of cost-shifting on sub-national budget outcomes. But causality also appears to run from net worth to transfer receipts, suggesting that transfers may be used as a deficitfinancing tool.
    DOI: 10.1787/080476332876
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  • 29
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    Monetary Policy and Macroeconomic Stability in Latin America : The Cases of Brazil, Chile, Colombia and Mexico (2007)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 31 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.545
    Keywords: Economics ; Brazil ; Chile ; Colombia ; Mexico
    Abstract: In 1999, new monetary policy regimes were adopted in Brazil, Chile, Colombia and Mexico, combining inflation targeting with floating exchange rates. These regime changes have been accompanied by lower volatility in the monetary stance in Brazil, Colombia and Mexico, despite higher inflation volatility in Brazil and Colombia. This paper estimates a conventional New Keynesian model for these four countries and shows that: i) the post-1999 regime has been associated with greater responsiveness by the monetary authority to changes in expected inflation in Brazil and Chile, while in Colombia and Mexico monetary policy has become less counter-cyclical, ii) lower interest-rate volatility in the post-1999 period owes more to a benign economic environment than to a change in the policy setting, and iii) the change in the monetary regime has not yet resulted in a reduction in output volatility in these countries.
    DOI: 10.1787/285851107845
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  • 30
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    Budgeting in Austria (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 3, p. 1-37
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 38 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 7, no. 3, p. 1-37
    Keywords: Governance ; Austria
    Abstract: This article discusses budgeting institutions, processes and practices at the federal level in Austria. Separate sections are devoted to the budget formulation process, the role of parliament, and various aspects of budget implementation and government management issues. Each section highlights the government’s reform agenda and current practices, and analyses the two vis-à-vis OECD best practices.
    DOI: 10.1787/budget-v7-art14-en
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  • 31
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    Consolidating Macroeconomic Adjustment in Brazil (2006)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 42 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.531
    Keywords: Economics ; Brazil
    Abstract: Brazil has made considerable progress in recent years towards consolidating macroeconomic stability, which is a key framework condition for sustained growth. Monetary policy continues to respond swiftly to changes in the inflation outlook, anchoring expectations. Fiscal policy has been guided by debt sustainability considerations, delivering primary budget surpluses that have often exceeded the end-year targets. Nevertheless, while the public debt-to-GDP has been reduced, it remains high, especially in comparison with other emerging-market economies. Brazil?s overarching macroeconomic challenge is therefore to continue to reduce the public debt overhang while improving the quality of fiscal adjustment, which has so far been underpinned by revenue hikes, rather than a retrenchment of expenditure commitments. To do so, measures will need to be taken to arrest the increase in current spending, especially on pensions, paving the way for subsequently removing distortions and reducing the tax burden over the medium to longer term, once the debt-to-GDP ratio has been reduced in a sustainable manner. The favourable domestic macroeconomic environment, with falling inflation and improving growth prospects, appears propitious for reform towards the gradual phasing-out of directed credit and a reduction in compulsory reserve requirements.
    DOI: 10.1787/361015676222
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  • 32
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    Brazil's Fiscal Stance during 1995-2005 : The Effect of Indebtedness on Fiscal Policy Over the Business Cycle (2006)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 39 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.485
    Keywords: Economics ; Brazil
    Abstract: Brazil's fiscal adjustment since the floating of the real in 1999 has been impressive, even in periods of lacklustre growth. This suggests a remarkable fiscal effort to ensure public debt sustainability. To better gauge the magnitude of this adjustment effort, this paper applies the methodology used by the OECD Secretariat to distinguish changes in the fiscal stance that are due to policy action from those that are related to the automatic stabilisers built into the tax code, the social security system and unemployment insurance. The paper's main finding is that discretionary action tends to be essentially pro-cyclical in downturns, underscoring the presence of a strong "sustainability motive" in the conduct of Brazilian fiscal policy. Spending on mandatory items, such as personnel, are pro-cyclical in upturns too, which can create a "ratcheting-up" effect on government spending over time, an issue that will have to be addressed to improve the quality of on-going fiscal adjustment. An increase in the debt-to-GDP ratio by 1 percentage point is associated with a decrease in discretionary federal spending by 0.33 percentage point during 1997-2005. This responsiveness appears to have become stronger after the floating of the real in 1999. This Working Paper relates to the 2005 OECD Economic Survey of Brazil (www.oecd.org/eco/survey/brazil).
    DOI: 10.1787/857281763217
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  • 33
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    Boosting Innovation Performance in Brazil (2006)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 34 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.532
    Keywords: Economics ; Brazil
    Abstract: Brazil's main challenge in innovation policy is to encourage the business sector to engage in productivity-enhancing innovative activities. At 1% of GDP, R&D spending (both public and private) is comparatively low by OECD standards and is carried out predominantly by the government. Most scientists work in public universities and research institutions, rather than in the business sector. Output indicators, such as the number of patents held abroad, suggest that there is much scope for improvement. Academic patenting effort is being stepped up and should be facilitated by the easing of restrictions on the transfer and sharing of proceeds of intellectual property rights between businesses and public universities and research institutions. Innovation policy is beginning to focus on the potential synergies among science and technology promotion, R&D support and trade competitiveness. To be successful in boosting business innovation, these policies will need to be complemented by measures aimed at tackling the shortage of skills in the labour force; this shortage is among the most important deterrents to innovation in Brazil, particularly against the backdrop of a widening gap in tertiary educational attainment with respect to the OECD area.
    DOI: 10.1787/357276015553
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  • 34
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    Social Security Reform in Brazil : Achievements and Remaining Challenges (2006)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 22 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.534
    Keywords: Economics ; Brazil
    Abstract: This paper reviews the main elements of social security reform in Brazil since 1998 and discusses areas where further policy action is yet to be taken to ensure the sustainability of the social-security system over time. Outlays on pensions paid to private-sector workers have risen as a result of population ageing and the increase in the value of the minimum wage in real terms, to which the minimum pension is linked. Some features of existing social protection programmes, including means-tested old-age and disability-related benefits, reduce the incentives facing workers to seek social security coverage. At the same time, an expansion of the base of contributions to social security has been constrained by widespread labour informality. Further reform will therefore need to focus on options for containing the rise in social security spending while tackling labour informality so as to broaden the base of contributions.
    DOI: 10.1787/353362832738
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  • 35
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    The Rates and Revenue of Bank Transaction Taxes (2006)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 29 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.494
    Keywords: Economics
    Abstract: This paper provides cross-country empirical evidence on the productivity of bank transaction taxes (BTTs). Our data set comprises six Latin American countries that have levied BTTs since the late 1980s: Argentina, Brazil, Colombia, Ecuador, Peru and Venezuela. We find that, for a given tax rate, revenue declines over time. Therefore, in order to meet a fixed revenue target in real terms, the tax rate needs to be raised repeatedly. However, we also find that successive increases in the tax rate erode the tax base by more than they raise revenue yield and that the higher the increase in the tax rate, the more and faster the tax base is eroded. We conclude that BTTs do not provide a reliable source of revenue, especially over the medium term.
    DOI: 10.1787/652416621832
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  • 36
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    Market-type Mechanisms and the Provision of Public Services (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 1, p. 79-106
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 29 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 1, p. 79-106
    Keywords: Governance
    Abstract: Market-type mechanisms are defined as “encompassing all arrangements where at least one significant characteristic of markets is present.” In the area of service provision, the prime instruments include outsourcing (contracting out), publicprivate partnerships (PPPs) and vouchers. This article describes each instrument, surveys its use in OECD countries, analyses the key issues involved, and offers an overall assessment.
    DOI: 10.1787/budget-5-5l9n6d3f718r
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  • 37
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    Budgeting in Thailand (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 3, p. 7-36
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 31 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 3, p. 7-36
    Keywords: Governance ; Thailand
    Abstract: Thailand has a sophisticated budget formulation process which has delivered solid fiscal results over time. This article discusses aspects of the budget process, including strategic performance budgeting, central development planning, the steps in the budget preparation timetable, and the roles of the spending ministries, the Bureau of the Budget and the Central Fund.
    DOI: 10.1787/budget-v5-art16-en
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  • 38
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    Budgeting in Denmark (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 1, p. 49-79
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 33 p
    Parallel Title: Parallelausg. La procédure budgétaire au Danemark
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 4, no. 1, p. 49-79
    Keywords: Governance ; Denmark
    Abstract: Denmark has a very large public sector and this has historically been the case. Currently at over 56% of GDP, the size of the public sector in Denmark is larger than that of any other OECD member country except Sweden.
    DOI: 10.1787/budget-v4-art3-en
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  • 39
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    Budgeting in Chile (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 2, p. 7-45
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 40 p
    Parallel Title: Parallelausg. La procédure budgétaire au Chili
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 4, no. 2, p. 7-45
    Keywords: Governance ; Chile
    Abstract: In June 2003, the Budget Office of the Ministry of Finance of Chile requested the OECD to carry out a review of the Chilean budgeting system in a similar fashion as it does for its member countries. The OECD responded positively to this request, recognising that Chile is an established observer of the OECD Working Party of Senior Budget Officials and recognising the strong interest in the Chilean budgeting system expressed by members of the Working Party.
    DOI: 10.1787/budget-v4-art8-en
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  • 40
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    Issues in Accrual Budgeting (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 1, p. 103-119
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 19 p
    Parallel Title: Parallelausg. Questions soulevées par la budgétisation sur la base des droits constatés
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 4, no. 1, p. 103-119
    Keywords: Governance
    Abstract: There would appear to be a growing consensus among OECD member countries concerning the merits of adopting accrual accounting in the public sector. Nearly one-third of member countries have adopted full accrual accounting and a number of other member countries have adopted accrual accounting for specific transactions – most frequently for the recording of interest on the public debt and employee pension costs.
    DOI: 10.1787/budget-v4-art5-en
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  • 41
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    Questions soulevées par la budgétisation sur la base des droits constatés (2006)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 1, p. 121-142
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 23 p
    Parallel Title: Parallelausg. Issues in Accrual Budgeting
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 1, p. 121-142
    Keywords: Governance
    Abstract: Il apparaît qu’un consensus de plus en plus large se dégage, parmi les pays membres de l'OCDE, sur les mérites de l’adoption de la comptabilité sur la base des droits constatés dans le secteur public.
    DOI: 10.1787/budget-v4-art5-fr
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  • 42
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    La procédure budgétaire au Danemark (2006)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 1, p. 57-91
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 36 p
    Parallel Title: Parallelausg. Budgeting in Denmark
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 1, p. 57-91
    Keywords: Governance ; Denmark
    Abstract: Le Danemark dispose d’un secteur public très important, et cela depuis longtemps. Il représente actuellement plus de 56 % du PIB, soit la proportion la plus élevée de tous les pays membres à l’exception de la Suède.
    DOI: 10.1787/budget-v4-art3-fr
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    Budgeting in Singapore (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 6, no. 1, p. 45-85
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 42 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 6, no. 1, p. 45-85
    Keywords: Governance ; Singapore
    Abstract: The public finance system of Singapore consists of four “pillars”: the budget sector itself; the Central Provident Fund; the government investment agencies; and various special funds not consolidated into the budget. The budget process is characterised by close interministerial co-operation and the use of constitutional fiscal rules, spending ceilings for ministries (“block budgets”), across-the-board budget extractions (spending cuts), endowment funds, central manpower controls, and continual underspending. Parliament has a limited role. The President of the Republic has an important role as “fiscal guardian”. The article describes these particular features of the Singapore budget process, and discusses other elements of budget implementation and government management such as the organisational structure of the government, the execution of budget appropriations, personnel management, financial management and reporting, and performance and results initiatives.
    DOI: 10.1787/budget-v6-art3-en
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    Improving Labour Utilisation in Brazil (2006)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 41 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.533
    Keywords: Economics ; Brazil
    Abstract: Labour force participation is comparable to the OECD area for prime-age males. It is somewhat lower for females and is trending down for youths as a result of rising school enrolment. The labour market is placing an increasing premium on skills, making it particularly difficult for the less educated to find a job. Labour informality is pervasive and turnover high, especially for the less educated, discouraging investment in labour training and the acquisition of job-related skills, and perpetuating income disparities. The main policy challenge is to improve labour utilisation by reducing informality and fostering human capital accumulation on and off the job. A stable macroeconomy is a pre-condition for reducing unemployment, but a greater focus on activation within the current policy framework would be advisable. To close the remaining gender gap, female labour force participation in full-time jobs could be encouraged by increasing the supply of affordable child care and pre-school education. Labour turnover can be reduced by mitigating the incentives for negotiated separation, which currently arise from the design of severance insurance (FGTS) in the event of unfair dismissal. Skill marketability can be enhanced through the introduction of a national skills certification system, and labour training can become more cost-effective through increased contestability in existing programmes.
    DOI: 10.1787/353720822276
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  • 45
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    Strengthening Regulation in Chile : The Case of Network Industries (2005)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 30 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.455
    Keywords: Economics ; Chile
    Abstract: Chile’s regulatory framework is working reasonably well. The country’s structural reforms since the 1980s, with the privatisation of utilities and deregulation of product and labour markets, have improved resource allocation and increased the population’s access to basic services, while calling for a comprehensive upgrading of regulatory institutions. At the same time, public-private partnerships (PPPs) are contributing to closing Chile’s infrastructure deficit, particularly in transport. The recurrent cuts in shipments of natural gas from Argentina since 2004 have put additional strain on regulation in the electricity sector to encourage investment in generation and ensure the security of supply. This paper reviews regulatory reform in three network industries (electricity, gas and telecoms), where further liberalisation, particularly in electricity retailing, and improvements in the regulation of telecoms would do much to further improve the business climate. The governance of public-private partnerships can be improved by increasing transparency and accountability in the concession process. In doing so, the government’s exposure to contingent liabilities can be contained. This Working Paper relates to the 2005 OECD Economic Survey of Chile (www.oecd.org/eco/surveys/chile).
    DOI: 10.1787/831502583012
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  • 46
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    Estimating a Fiscal Reaction Function : The Case of Debt Sustainability in Brazil (2005)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 28 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.423
    Keywords: Economics ; Brazil
    Abstract: This paper reviews recent trends in fiscal performance in Brazil, estimates fiscal reaction functions for the consolidated public sector and different levels of government, and tests for the sustainability of the public debt dynamics. The empirical analysis, based on monthly data for the period 1995-2004, suggests that all levels of government react strongly to changes in indebtedness by adjusting their primary budget surplus targets. In addition, the central government appears to follow a spend-and-tax policy: changes in revenue are affected strongly by expenditure, with about two-thirds of changes in primary spending being offset through higher revenue over the long term. Institutions are also found to matter for fiscal sustainability. The responsiveness of sub-national fiscal stance to indebtedness, as well as that of central government revenue to changes in primary spending, appears to have strengthened after 1998, when ceilings on indebtedness were introduced.
    DOI: 10.1787/556325773018
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    Education Attainment in Brazil : The Experience of FUNDEF (2005)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 27 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.424
    Keywords: Economics ; Brazil
    Abstract: For many years, Brazil lagged behind other middle-income countries in terms of school enrolment rates. But since 1998 policies have aimed at bridging this gap, in particular, with the implementation of FUNDEF, a fund for financing sub-national spending on primary and lower-secondary education. Using state- and municipality-level data during 1991-2002, this paper shows that FUNDEF played a key role in the increase in enrolment rates over the period, particularly in small municipalities, which rely more heavily on transfers from higher levels of government as a source of revenue. These findings underscore the importance of FUNDEF in eliminating supply constraints to the improvement of education attainment. Enrolment rates are now nearly universal for primary and lower-secondary education. Emphasis should therefore be placed on policies to improve the quality of services and to remove supply constraints to the expansion of enrolment in upper-secondary and tertiary education.
    DOI: 10.1787/556807485718
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  • 48
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    Fostering Innovation in Chile (2005)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 32 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.454
    Keywords: Economics ; Chile
    Abstract: A good framework for investment in innovation can contribute to increasing Chile’s growth potential. Spending on R&D is currently low in relation to GDP and heavily reliant on government financing. Innovation activity in the business sector is also limited by insufficient seed and venture capital and human capital constraints. This is despite several favourable framework conditions, including a stable macro-economy, liberal foreign trade and investment regimes, and reasonably pro-competition regulations in product markets. The government intends to increase public spending on R&D, to be financed by revenue from the mining tax introduced in May 2005, and to create a National Innovation Council. The effectiveness of these measures will depend largely on the extent to which they will boost business-financed innovation consistent with Chile’s comparative advantages. This Working Paper relates to the 2005 OECD Economic Survey of Chile (www.oecd.org/eco/surveys/chile).
    DOI: 10.1787/835465402444
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  • 49
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    Saving Behaviour and the Effectiveness of Fiscal Policy (2004)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 39 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.397
    Keywords: Economics
    Abstract: This paper examines the extent to which fiscal policy actions may be offset by simultaneous, anticipatory changes in private saving, as well as the determinants of that offset. The conditions under which private agents will engage in forward-looking consumption-smoothing behaviour are quite strict and unlikely to hold fully in practice. However, based on a sample of at most 21 OECD countries spanning the period 1970-2002, there is strong evidence of partial, yet substantial, offsetting movements in aggregate private and public saving. The overall offset is estimated at between about one-third and one-half, depending on model specification, and applies both to public consumption and revenue shifts. This is consistent with a marked degree of anticipatory private sector behaviour, insofar as the ex ante saving “leakage” embedded in the pure Keynesian or IS/LM type models would be expected to be smaller and apply only to revenues and transfers. Wealth effects, as in the case of rising equity and housing prices, are found to have an important complementary impact on saving, usually in reinforcing the direct saving offset. Initial conditions, as reflected in debt/GDP ratios are also found to influence the size of the offset.
    DOI: 10.1787/335042602762
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  • 50
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    Budgeting in Brazil (2003)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 3, no. 1, p. 97-131
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 37 p
    Parallel Title: Parallelausg. La budgétisation au Brésil
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 3, no. 1, p. 97-131
    Keywords: Governance ; Brazil
    Abstract: During his September 2002 visit to OECD Headquarters in Paris, Mr. Guilherme DIAS, the Minister of Planning, Budget and Management, requested the OECD to carry out a review of the Brazilian budgeting system in a similar fashion as it does for its member countries.The OECD responded positively to this request, recognising that Brazil is an established observer of the OECD Working Party of Senior Budget Officials and a key partner in the OECD’s overall programme of co-operation with nonmembers.
    DOI: 10.1787/budget-v3-art6-en
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  • 51
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    Comptabilité et budgétisation sur la base des droits constatés : Questions clés et développements récents (2003)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 3, no. 1, p. 47-65
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 22 p
    Parallel Title: Parallelausg. Accrual Accounting and Budgeting: Key Issues and Recent Developments
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 3, no. 1, p. 47-65
    Keywords: Governance
    Abstract: La comptabilité et la budgétisation sur la base des droits constatés et dans l’optique des paiements sont deux méthodes situées aux antipodes l’une de l’autre. Les pays membres ont traditionnellement appliqué la comptabilité sur la base des paiements dans le secteur public, mais ils ont connu dans ces dernières années une tendance forte les amenant à se tourner vers la comptabilité sur la base des droits constatés. Environ la moitié des pays membres ont adopté à des degrés divers la comptabilité sur la base des droits constatés. Les tableaux indiquent de façon détaillée quelles sont les méthodes pratiquées en la matière dans chaque pays membre. Il est possible d’apporter quelques commentaires généraux sur l’utilisation de la comptabilité et la budgétisation sur la base des droits constatés par les pays membres...
    DOI: 10.1787/budget-v3-art4-fr
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  • 52
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    La procédure budgétaire en Finlande (2003)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 2, no. 2, p. 135-173
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 41 p
    Parallel Title: Parallelausg. Budgeting in Finland
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 2, no. 2, p. 135-173
    Keywords: Governance ; Finland
    Abstract: Le budget est le plus fondamental et le plus important de tous les documents du gouvernement. Sur le plan économique, c’est le document primordial dans la mesure où il répartit une part appréciable (plus de la moitié dans certains pays membres) du Produit intérieur brut d’une nation. C’est également le document programmatique majeur car c’est dans le budget que les gouvernements fixent concrètement leurs priorités par le biais de la répartition des masses financières. Il constitue le document primordial du point de vue de la gestion puisque c’est dans le contexte du budget que les aspects opérationnels essentiels des ministères et des agences sont déterminés. Le budget représente en outre l’architecture de base des décisions et des prises de responsabilité au sein du gouvernement. Le dessein de cette archi tecture a une incidence signif icative sur la performance gouvernementale dans son ensemble...
    DOI: 10.1787/budget-v2-art12-fr
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  • 53
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    La budgétisation au Brésil (2003)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 3, no. 1, p. 109-146
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 40 p
    Parallel Title: Parallelausg. Budgeting in Brazil
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 3, no. 1, p. 109-146
    Keywords: Governance ; Brazil
    Abstract: Au cours de sa visite au siège de l’OCDE à Paris en septembre 2002, M. Guilherme DIAS, ministre du Plan, du Budget et de la Gestion a demandé à l’OCDE de réaliser, pour le système budgétaire brésilien, une étude semblable à celles qui sont réalisées pour ses pays membres. L’OCDE a répondu favorablement à cette requête en reconnaissant que le Brésil est un observateur bien établi auprès du Groupe de travail des hauts responsables du budget de l’OCDE et un partenaire clé du programme global de l’OCDE de coopération avec les pays non membres. En raison du temps limité alloué à la réalisation de cette étude, il a été décidé que le rapport n’aborderait pas le système de fédéralisme budgétaire du Brésil.
    DOI: 10.1787/budget-v3-art6-fr
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  • 54
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    Budgeting in Finland (2003)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 2, no. 2, p. 119-152
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 36 p
    Parallel Title: Parallelausg. La procédure budgétaire en Finlande
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 2, no. 2, p. 119-152
    Keywords: Governance ; Finland
    Abstract: The budget is the most fundamental and important document of governments. It is the key economic document in that it allocates a significant share of a nation’s gross domestic product, over half in some OECD member countries. It is the key program policy document in that governments establish their policy priorities in concrete terms in the budget through the allocation of funding. It is the key management document in that the basic operational aspects of government ministries and agencies are established in the context of the budget. Furthermore, the budget provides the basic architecture for overall decision-making and accountability in government. This architectural design has a significant impact on overall government performance.
    DOI: 10.1787/budget-v2-art12-en
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  • 55
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    Accrual Accounting and Budgeting : Key Issues and Recent Developments (2003)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 3, no. 1, p. 43-59
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 21 p
    Parallel Title: Parallelausg. Comptabilité et budgétisation sur la base des droits constatés : Questions clés et développements récents
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 3, no. 1, p. 43-59
    Keywords: Governance
    Abstract: Cash and accruals represent two end points on a spectrum of possible accounting and budgeting bases. The cash end of the spectrum has traditionally been applied by OECD member countries for their public sector activities. In recent years there has been a major trend towards the accruals end of the spectrum in member countries. About half of member countries have adopted accruals to one degree or another. The tables at the end of this paper provide details on practices in individual member countries. Several general comments can be made about the use of accruals in member countries...
    DOI: 10.1787/budget-v3-art4-en
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  • 56
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    La réforme budgétaire dans les pays membres de l'OCDE : Tendances communes (2003)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 2, no. 4, p. 7-27
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 23 p
    Parallel Title: Parallelausg. Budget reform in OECD member countries: Common trends
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 2, no. 4, p. 7-27
    Keywords: Governance
    Abstract: Depuis le début des années 90, la situation budgétaire des pays membres de l’OCDE s’est améliorée régulièrement chaque année, passant d’un déficit de 5 % du PIB pour l’ensemble des pays membres en 1993 à un équilibre parfait (sans déficit, ni excédent) en l’an 2000. L’année passée, les pays membres ont enregistré un déficit de 1 % du PIB. Le tableau 1 expose l’équilibre financier des administrations publiques dans quelques pays membres de l’OCDE. Il veut montrer l’évolution historique dans les pays membres : l’assainissement des finances publiques est une entreprise de longue haleine dont les résultats sont précaires. Naguère, plusieurs pays membres de l’OCDE pensaient qu’ils enregistreraient des excédents budgétaires longtemps encore, que l’époque des déficits était révolue. Il n’en a rien été : la série des excédents s’est avérée très éphémère dans de nombreux pays.
    DOI: 10.1787/budget-v2-art20-fr
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  • 57
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    La budgétisation aux États-Unis (2003)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 3, no. 2, p. 7-62
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 58 p
    Parallel Title: Parallelausg. Budgeting in the United States
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 3, no. 2, p. 7-62
    Keywords: Governance ; United States
    Abstract: Le processus budgétaire de l’administration fédérale des États-Unis est différent de celui des autres pays membres de l’OCDE. La raison en est la division rigoureuse des pouvoirs qui caractérise le régime constitutionnel américain de même qu’un long parcours historique marqué par l’ajout successif de nouvelles institutions. Le processus budgétaire présidentiel a commencé à se développer au début du siècle précédent. Il a été codifié pour la première fois en 1921 dans une loi intitulée Budget and Accounting Act, laquelle exigeait que le Président soumette au Congrès un budget pour le gouvernement et créait le Bureau of the Budget, devenu depuis l’Office of Management and Budget (OMB). Dans les années 70, le Congrès a modifié son propre processus budgétaire au moyen d’une loi intitulée Congressional Budget and Impoundment Control Act. Adoptée en 1974, cette loi créait la résolution budgétaire du Congrès et établissait le Congressional Budget Office (CBO). Une nouvelle institution s’est ajoutée au cours des années 1980 dans le but de contrôler le déficit. Il s’agit de la loi intitulée Balanced Budget and Emergency Deficit Control Act, connue sous le nom de Loi Gramm-Rudman-Hollings qui a été adoptée en 1985. Elle a été modifiée en profondeur en 1990 par la Budget Enforcement Act...
    DOI: 10.1787/budget-v3-art8-fr
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  • 58
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    L'investissement dans les actifs financiers privés pour répondre à des besoins à long terme (2003)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 2, no. 2, p. 121-134
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 16 p
    Parallel Title: Parallelausg. Investing in private financial assets to address longer-term needs
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 2, no. 2, p. 121-134
    Keywords: Governance
    Abstract: Dans le cadre de la réunion en juin 2002 du Groupe de travail des hauts fonctionnaires du budget de l’OCDE, une réunion ponctuelle, consacrée aux investissements dans les actifs financiers privés pour répondre aux besoins à long terme, a été tenue à Paris les 4 et 5 avril 2002...
    DOI: 10.1787/budget-v2-art11-fr
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  • 59
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    Investing in private financial assets to address longer-term needs (2003)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 2, no. 2, p. 105-117
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 16 p
    Parallel Title: Parallelausg. L'investissement dans les actifs financiers privés pour répondre à des besoins à long terme
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 2, no. 2, p. 105-117
    Keywords: Governance
    Abstract: In preparation for the 2002 meeting of the OECD Working Party of Senior Budget Officials, an ad hoc Meeting on Investing in Private Financial Assets to Address Longer Term Needs was held in Paris on 4-5 April 2002. Eight countries participated in the meeting with case studies of their national experiences: Australia, Canada, Chile, the Netherlands, New Zealand, Norway, the United Kingdom and the United States. France attended the meeting as well. The meeting was chaired by Mr. Paul Posner, Managing Director, General Accounting Office, United States...
    DOI: 10.1787/budget-v2-art11-en
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  • 60
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    Budget reform in OECD member countries : Common trends (2003)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 2, no. 4, p. 7-25
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 21 p
    Parallel Title: Parallelausg. La réforme budgétaire dans les pays membres de l'OCDE : Tendances communes
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 2, no. 4, p. 7-25
    Keywords: Governance
    Abstract: From the early 1990s, the fiscal position of OECD member countries improved steadily each year, from a deficit of 5% of GDP for member countries as whole in 1993 to a perfect balance in the year 2000, i.e. neither a deficit nor a surplus. In 2001, member countries experienced a deficit of 1% of GDP. Table 1 depicts the general government financial balances of selected OECD member countries. This goes to show the historical pattern in member countries: achieving fiscal consolidation is a slow process and successes in fiscal consolidation can quickly dissipate. A very short time ago, several OECD member countries believed that they were on a long-term track for fiscal surpluses; the era of deficits had been overcome. This did not turn out to be the case; surpluses turned out to be a very short-lived phenomenon for many countries.
    DOI: 10.1787/budget-v2-art20-en
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  • 61
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    Budgeting in the United States (2003)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 3, no. 2, p. 7-53
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 49 p
    Parallel Title: Parallelausg. La budgétisation aux États-Unis
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 3, no. 2, p. 7-53
    Keywords: Governance ; United States
    Abstract: The budgetary process in the United States federal government is different from that in other OECD member countries. This is a consequence of the strict separation of powers that characterises the American constitutional system and of a long historical development in which new layers of institutional innovation were successively added to existing ones. The presidential budgetary process started to develop in the beginning of the previous century. Its first codification took place in the Budget and Accounting Act of 1921, which required that the President submit a budget for the government to Congress and created the Bureau of the Budget, now the Office of Management and Budget (OMB). In the 1970s, Congress changed its own budgetary process through the Congressional Budget and Impoundment Control Act of 1974, which created the Congressional Budget Resolution and established the Congressional Budget Office. Another layer of innovation was added during the 1980s with the aim of controlling the deficit. This began with the Balanced Budget and Emergency Deficit Control Act of 1985, commonly known as the Gramm-Rudman-Hollings Act, which in 1990 was fundamentally amended by the Budget Enforcement Act...
    DOI: 10.1787/budget-v3-art8-en
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  • 62
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    Le processus budgétaire aux Pays-Bas (2002)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 1, no. 3, p. 51-93
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 45 p
    Parallel Title: Parallelausg. Budgeting in the Netherlands
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 1, no. 3, p. 51-93
    Keywords: Governance ; Netherlands
    Abstract: Le processus d’élaboration du budget se déroule, aux Pays-Bas, en deux temps bien distincts. Le premier prend place au moment où le nouveau gouvernement entre en fonction et adopte une politique budgétaire pour l’ensemble de son mandat. Cette procédure est ainsi réalisée en termes explicites ; elle n’est donc pas une déclaration générale d’intentions. Le second temps se déroule par la suite à un rythme annuel, au fur et à mesure où la politique budgétaire d’ensemble du gouvernement est traduite en termes opérationnels, pour toutes les activités de l’État...
    DOI: 10.1787/budget-v1-art16-fr
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  • 63
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    Budgeting in the Netherlands (2002)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 1, no. 3, p. 43-80
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 39 p
    Parallel Title: Parallelausg. Le processus budgétaire aux Pays-Bas
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 1, no. 3, p. 43-80
    Keywords: Governance ; Netherlands
    Abstract: The budget formulation process in the Netherlands operates in two very distinct phases. The first phase occurs when a new government takes power and it establishes its overall budgetary policy for its term of office. This is done in explicit terms, rather than being a general statement of intent. The second phase then occurs annually, as the government’s overall budgetary policy is translated into operational terms for all of the government’s various activities...
    DOI: 10.1787/budget-v1-art16-en
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  • 64
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    La procédure budgétaire au Canada (2001)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 1, no. 2, p. 43-91
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 50 p
    Parallel Title: Parallelausg. Budgeting in Canada
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 1, no. 2, p. 43-91
    Keywords: Governance ; Canada
    Abstract: La dette publique du Canada exprimée en proportion du PIB, qui était inférieure à la moyenne des pays Membres de l’OCDE au début des années 80, a augmenté par la suite, culminant à 97.6 % en 1995. Seules l’Italie, à l’intérieur du G- 7, et la Grèce ainsi que la Belgique, dans la communauté de l’OCDE, avaient une dette plus élevée en proportion de leur PIB. Au plan de la gestion budgétaire, le point tournant est survenu en 1994. On a compris alors que la situation financière était en voie de se muer en crise, et que des mesures rigoureuses s’imposaient. Aujourd’hui, le Canada enregistre un excédent budgétaire et rembourse sa dette. Le présent rapport retrace le fil de ces événements.
    DOI: 10.1787/budget-v1-art10-fr
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  • 65
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    Budgeting in Canada (2001)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 1, no. 2, p. 39-82
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 45 p
    Parallel Title: Parallelausg. La procédure budgétaire au Canada
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 1, no. 2, p. 39-82
    Keywords: Governance ; Canada
    Abstract: Canada’s level of indebtedness, as a percentage of GDP, increased from a level lower than the average for OECD Member countries in the early 1980s to a high of 97.6% in 1995. This was a level of debt exceeded only by Italy among G7 nations and Belgium and Greece among the wider OECD community. Fiscal management reached a breaking point in 1994. It was recognised that the fiscal situation had reached crisis proportions and strong corrective measures were needed. Today, Canada is enjoying a budget surplus and is repaying debt. This paper surveys these developments.
    DOI: 10.1787/budget-v1-art10-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 66
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    Online Resource
    La procédure budgétaire en Suède (2001)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 1, no. 1, p. 31-64
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 35 p
    Parallel Title: Parallelausg. Budgeting in Sweden
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 1, no. 1, p. 31-64
    Keywords: Governance ; Sweden
    Abstract: Alors qu’elle bénéficiait des plus forts excédents budgétaires de tous les pays Membres de l’OCDE à la fin des années 80, la Suède a enregistré ensuite les déficits budgétaires les plus élevés de tous les pays Membres de l’OCDE. Ces énormes déficits se sont accompagnés d’une hausse massive de la dette publique. En cinq ans à peine, le niveau de la dette brute s’est accru de moitié. Cependant, vers la fin des années 90, l’équilibre budgétaire a été rétabli et maintenant elle bénéficie de nouveau d’excédents importants.
    DOI: 10.1787/budget-v1-art4-fr
    URL: Volltext
    URL: lizenzpflichtig
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  • 67
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    Online Resource
    Budgeting in Sweden (2001)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 1, no. 1, p. 27-57
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 32 p
    Parallel Title: Parallelausg. La procédure budgétaire en Suède
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 1, no. 1, p. 27-57
    Keywords: Governance ; Sweden
    Abstract: From enjoying the largest budget surpluses of any OECD Member country in the late 1980s, Sweden went into having the largest budget deficits of any OECD Member country in the early 1990s, which were accompanied by a massive increase in government debt. In a span of just five years, the level of debt had nearly doubled. However, by the late 1990s, the budget had been brought back to balance and Sweden is now enjoying significant surpluses again.
    DOI: 10.1787/budget-v1-art4-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
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