Background Documents


Off-budget and Tax Expenditures (2004)
This study treats various forms of off-budget expenditure: off-budget funds, direct loans, and loan guarantees. It describes recent developments in OECD member countries concerning the ways these expenditures are accounted for in the budget and provides good practice suggestions.


The Legal Framework for Budget Systems: An International Comparison (2004)
The legal basis for budget processes and budget actors varies enormously across OECD countries. To understand this situation, this book compares legal frameworks for budgeting in 13 selected OECD countries: Canada, Denmark, Finland, France, Germany, Japan, Korea, New Zealand, Norway, Spain, Sweden, United Kingdom, United States.


Background Material from the OECD Symposium on Agencies and Public-Private Partnerships, 5-7 July 2006, Madrid Spain
From 5-7 July 2006 the OECD Symposium on Agencies and Public-Private-Partnerships was held in Madrid, Spain. The presentations and background material from this meeting provide a rich source of background material on the topic.