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Outcome-focused Management in New Zealand

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18-Aug-2009

This paper discusses the uses of outcomes in public sector management inNew Zealand. It begins by describing the overall public management systemwithin which government departments operate, and how outcomes ...

The Impact of GAAP on Fiscal Decision Making: A Review of Twelve Years’ Experience with Accrual and Output-based Budgets in New Zealand

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13-Aug-2009

This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary ...

Asian Policy Centre - health and social policy

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30-Jan-2009

The OECD/Korea Policy Centre fosters the exchange of technical information and policy experiences relating to the Asia Pacific region in areas such as health statistics, pension reforms and social policy and expenditure.

Toward a more efficient taxation system in New Zealand

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20-Jun-2007

Annabelle Mourougane

Economics Department Working Paper 557 by Annabelle Mourougane looks at the way forward for New Zealand's tax system and considers two broad options: adapting the system within a comprehensive income approach or adopting a dual income tax system.

Economic survey of New Zealand 2007: Toward a more efficient taxation system

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23-Apr-2007

New Zealand will require a tax regime that is favourable to savings and investment and helps the economy to continue raising living standards despite emerging pressures such as increasing geographic mobility ...

Economic Survey of New Zealand 2005: Enhancing public finances

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04-Jul-2005

Although New Zealand’s fiscal position is better than most in the OECD, the country faces ageing and other expenditure pressures. These demand a prudent approach to fiscal management in order to deliver ...

Economic Survey of New Zealand 2005: Improving the setting for stronger productivity growth

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04-Jul-2005

This chapter considers a range of policy settings that could be tweaked to further enhance productivity growth. Tax rules have adversely affected some funding streams, raising the overall cost of capital. ...

The Legal Framework for Budget Systems: An International Comparison (OECD Journal on Budgeting, Volume 4, Number 3)

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01-Jul-2005

Ian Lienert and Moo-Kyung Jung

The legal basis for budget processes and budget actors varies enormously across OECD countries. For example, the United States has a dozen major laws to support federal government budget processes, ...

Meeting of the OECD Council at Ministerial Level, 2005: Enabling Globalisation

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02-May-2005

This year’s OECD Ministerial Council Meeting will be held at OECD Headquarters on 3-4 May 2005 under the chairmanship of Göran Persson, Prime Minister of Sweden, with the overarching theme of “Enabling ...

Next steps for public spending in New Zealand: the pursuit of effectiveness

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02-Aug-2002

David Rae

Economics Department workingpaper 337. This paper reviews public expenditure in New Zealand and the scope for further progress. Since the mid-1980s, New Zealand has been a world leader in public management ...

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Guidelines and recommendations on adapting budget systems to promote the use of performance information

Performance Budgeting in OECD Countries