Publications & Documents


  • 10-August-2009

    English, , 248kb

    Framework For Fiscal Consolidation: Successes And Failures In Japan

    This article discusses selected historical developments of Japan’s public finance system from 1947 through 2004, then analyses the successful efforts for fiscal consolidation in the 1980s and the unsuccessful attempt in the 1990s. The article concludes with a look at ongoing reform efforts and lessons for the future.

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  • 10-August-2009

    English, , 385kb

    South Africa: Transition to Democracy Offers Opportunity for Whole System Reform

    This case study considers the substantial reforms to the South African public expenditure management system undertaken since the mid-1990s. The key aspects of the reform process have been: establishing the institutional framework for budget reforms through the "new" Constitution and further national legislation and practice; adopting a multi-year budget framework and top-down budget process; developing a framework for public financial

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  • 10-August-2009

    English, , 221kb

    Malawi: Lessons Learnt from First Reforms Lead to New Approach

    Malawi provides valuable experience on the advantages of a holistic approach when attempting reforms, and on how to manage longer reform programmes. Since 1995, the budget process has been based on the principles of the Medium-term Expenditure Framework. This article presents the findings of a comprehensive review of the MTEF in 1999/2000 which examined its strengths and weaknesses, the possible causes and the proposed reforms

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  • 10-August-2009

    English, , 213kb

    Public Expenditure and Fiscal Consolidation in Portugal

    This article analyses the evolution of Portuguese public expenditure from 1990 to 2004, in order to assess the current position and the prospects for future developments in the absence of corrective measures and structural reforms.

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  • 10-August-2009

    English, , 157kb

    Economic Reforms in Angola in the General Context of Africa

    This article addresses the political, social and broader economic context of public finance reforms in Angola, drawing upon historical perspectives of economic development in Africa and the country’s own experience. The article highlights changes in Angolan practices in line with generally accepted public finance principles, and demonstrates how these reforms occurred within a particular political economy and within sets of

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  • 29-July-2009

    English, , 840kb

    Structural Balance Policy in Chile

    Since 2001 Chile’s fiscal policy has been built on the concept of a central government structural balance. The Fiscal Responsibility Law, passed in 2006, gave legal force to key aspects of the structural surplus and fiscal policy.

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  • 29-July-2009

    English, , 363kb

    Performance Budgeting in the Netherlands

    This article discusses the reforms introduced in the Netherlands since the 1980s to improve the transparency and efficiency of government programmes: programme budgeting, policy orientation, and interdepartmental policy reviews. The impact on the budget structure and process is described. An annex explains some typical characteristics of the Dutch budgetary process.

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  • 29-July-2009

    English, , 132kb

    Performance Budgeting in Sweden

    Management by performance began in Sweden’s public administration in the late 1980s, both as a tool for the government’s budget process and as a way for the government to control its agencies. This article discusses various aspects of the performance system in the Swedish context.

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  • 29-July-2009

    English, , 210kb

    Performance Budgeting in Korea

    Korea is in the initial stages of implementing performance-based budgeting. The system was introduced as part of a comprehensive fiscal reform package in the late 1990s. This article discusses the background, framework and implementation of performance budgeting and its impact in the budget process.

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  • 29-July-2009

    English, , 242kb

    Performance Budgeting in the United Kingdom

    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.

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