This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Dedicated public-private partnership (PPP) units are set up with full or partial aid of the government to ensure that the skills needed to handle third-party provision of goods and services are made available and clustered together. This book provides an overview of dedicated PPP units
This Working Paper provides a comparative perspective on the application of quality regulation principles to financial sector regulators, in the US, Canada, Australia, the UK and France.
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In 1998, the Government of the United Kingdom conducted a ComprehensiveSpending Review which examined the resources allocated to each area of spending,and for the first time decided on and published the service improvementsand reforms required in return for the resources allocated to departments’expenditure programmes. These requirements were set out in Public ServiceAgreements (PSAs) for every central government department published
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Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The United Kingdom moved to a resource-based (or accrual-based) financial management system in April 2001. This article evaluates the Australian and
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Since 1992, the United Kingdom has used a new type of public-private partnership for the delivery of public services: the Private Finance Initiative. In the design of PFI projects, the assessment of risk, and who is best able to manage it, needs to be carefully considered.
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The new fiscal and expenditure policy framework adopted in the United Kingdom in 1997 included clear fiscal rules and a reformed system of budgetary controls and capital appraisal procedures. Those macro and micro reforms also allowed the historic shortfall in public investment to be addressed. This article lays out some general considerations for public investment policy, including involving the private sector, and describes how the
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This article discusses the United Kingdom framework for performance budgeting and management and its evolution from 1998 onwards, primarily focused on the period 1998-2007. Public service agreements (PSAs) have moved away from inputs and processes to a focus on the outcomes that matter to public service users.
This paper reviews the supervisory and regulatory framework and the many reforms that have already been adopted to remedy these weaknesses. It also provides recommendations for further reforms.
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The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.