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, , 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, , 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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  • 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, , 364kb

    Budget Reform in China

    China has made crucial progress in the field of public expenditure management in the past ten years. This article reviews the reforms in budget formulation, approval, implementation and audit. Some weaknesses remain: for example, important decisions are still made outside of the budget process; and the highly decentralised fiscal system means that achievements at the national level have not been implemented at provincial and lower

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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, , 347kb

    Performance Budgeting in Canada

    This article describes the performance budgeting reforms of the government of Canada, the five main lessons learned over the past 30 years, and the current initiatives to strengthen performance measurement for the future.

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  • 29-July-2009

    English, , 797kb

    The Dutch Fiscal Framework

    Major features of the Dutch fiscal framework are the trend-based fiscal framework with real net expenditure ceilings for the whole term of government, the role of independent organisations like the Central Planning Bureau (CPB), Statistics Netherlands and the Netherlands Court of Audit, and the intermediary role of the National Advisory Group on Budgetary Principles. This article describes the Dutch fiscal framework, its role in

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