OECD Journal on Budgeting (Published three times a year) (English)
The OECD Journal on Budgeting is a unique resource for policy makers, officials and researchers in public sector budgeting. Drawing on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries of member countries and others, the Journal provides insights on leading-edge institutional arrangements, systems and instruments for the effective and efficient allocation and management of resources in the public sector.
Restoring Public Finances - New report outlining the fiscal consolidation plans of 30 OECD countries (May 2011) (English)
The state of public finances has worsened considerably in many OECD countries. This report provides an overview of fiscal consolidation strategies (either reducing expenditures or raising taxes) to put public finances on a sustainable path.
Dedicated Public-Private Partnership Units (March 2010) (English, Français)
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
Tax Expenditures in OECD Countries (January 2010) (English, Français)
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.
Restoring Fiscal Sustainability: Lessons for the Public Sector (January 2010) (English, Français)
As countries come out of the economic and financial crisis with a sharp deterioration in their public finances, they need a fiscal recovery plan to reduce debt burdens before long-term pressures hit with full force. The OECD has found a number of lessons taken from country experiences that may be useful as each country grapples with its own – often unsustainable – fiscal position.
Public-Private Partnerships: In Pursuit of Risk Sharing and Value for Money (June 2008) (English, Français)
The debate about how to achieve value for money in the delivery of government services is important and ongoing. Public-private partnerships (PPPs) are one option for service delivery. This book discusses important issues for countries that use PPPs or are considering their use.
Performance Budgeting in OECD Countries (September 2007) (English, Français)
This book reviews the experiences of eight OECD countries which have developed and used performance information in the budget process over the past ten years. The book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.
Reallocation: The Role of Budget Institutions (2005) (English, Français)
This report explores the ways in which several types of budget institutions facilitate reallocation. The report looks, among other things, at medium-term expenditure frameworks, rules of budgetary discipline, the role of the minister of finance, and programme review. The report also contains an empirical part in which the development of central government expenditures since 1980 in 12 OECD member countries is analysed. This part makes use of a new classification of government expenditure, called the "microeconomic classification". In contrast to the existing (macro) economic classification, it is based on motives for expenditure, rather than on the types of goods that are purchased.
OECD Best Practices for Budget Transparency (2002) (English, Français, عربي)
The relationship between good governance and better economic and social outcomes is increasingly acknowledged. Transparency -- openness about policy intentions, formulation and implementation -- is a key element of good governance. The budget is the single most important policy document of governments, where policy objectives are reconciled and implemented in concrete terms. Budget transparency is defined as the full disclosure of all relevant fiscal information in a timely and systematic manner.