Mandatory spending in budgeting in selected OECD countries

References

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[36] E-gov (2022), “Act on the Arrangement of Related Laws in Connection with the Enforcement of the Act for Partial Revision of the Penal Code, etc. (Act No. 68 of 2022)”, https://laws.e-gov.go.jp/law/322AC0000000073/20220617_504AC0000000068 (accessed on 16 October 2025).

[38] elaw (2016), “NATIONAL FINANCE ACT”, https://elaw.klri.re.kr/kor_service/lawView.do?hseq=40922&lang=ENG (accessed on 16 October 2025).

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[51] HM Treasury (2025), “Consolidated budgeting guidance: 2025-26”, https://www.gov.uk/government/publications/consolidated-budgeting-guidance-2025-to-2026/consolidated-budgeting-guidance-2025-26 (accessed on 16 October 2025).

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[49] HM Treasury (1998), “Comprehensive Spending Review 1998”, https://www.gov.uk/government/publications/comprehensive-spending-review-1998 (accessed on 28 February 2025).

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[25] IFAC (2023), Fiscal Assessment Report: The Government Needs a Serious Fiscal Framework, Irish Fiscal Advisory Council, https://www.fiscalcouncil.ie/wp-content/uploads/2023/12/Fiscal-Assessment-Report-December-2023-Irish-Fiscal-Advisory-Council-Dublin.pdf (accessed on 28 February 2025).

[40] Institute, K. (2024), “Analysis of the 2025 budget total”, https://eiec.kdi.re.kr/ (accessed on 28 February 2025).

[31] Kantō-Shin’etsu Regional Bureau of Health and Welfare (2013), “Supervision and inspection of health insurance associations and other related businesses”, https://kouseikyoku.mhlw.go.jp/kantoshinetsu/gyomu/bu_ka/hoken/shido_kantoku.html (accessed on 16 October 2025).

[13] la sécurité sociale (2025), “Projet de loi de financement”, https://www.securite-sociale.fr/la-secu-en-detail/loi-de-financement/annee-en-cours (accessed on 12 February 2025).

[1] Légifrance (2023), “Etudes et fiches d’impact”, https://www.legifrance.gouv.fr/contenu/Media/files/autour-de-la-loi/guide-de-legistique/2023_12_28_fiche_1.1.2_etudes_et_fiches_d_impact.pdf (accessed on 4 December 2025).

[14] Légifrance (2023), “LOI n° 2023-1195 du 18 décembre 2023 de programmation des finances publiques pour les années 2023 à 2027”, https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048581885 (accessed on 12 February 2025).

[11] Légifrance (2022), “LOI organique n° 2022-354 du 14 mars 2022 relative aux lois de financement de la sécurité sociale”, https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000045351804 (accessed on 12 February 2025).

[39] Ministry of Economy and Finance (2025), “Guidelines for Preparing the 2026 Budget Proposal and Fund Management Plan (Draft)”, https://www.moef.go.kr/com/cmm/fms/FileDown.do;jsessionid=QQCKrNfQ0A1E329eSyoH7jbd.node60?atchFileId=ATCH_000000000028600&fileSn=3 (accessed on 16 October 2025).

[29] Ministry of Finance (2025), “Japanese Public Finance Sheet”, https://www.mof.go.jp/english/policy/budget/budget/fy2025/02.pdf (accessed on 25 February 2026).

[35] Ministry of Finance Japan (2025), “Highlights of the FY2025 Draft Budget”, https://www.mof.go.jp/english/policy/budget/budget/fy2025/01.pdf (accessed on 11 March 2025).

[28] Ministry of Finance Japan (2024), “Japanese Public Finance Fact Sheet”, https://www.mof.go.jp/english/policy/budget/budget/fy2024/02.pdf (accessed on 11 March 2025).

[33] Ministry of Finance Japan (2024), “Overview of the Supplementary Budget for FY2024”, https://www.mof.go.jp/english/policy/budget/budget/fy2024/03.pdf (accessed on 11 March 2025).

[43] Ministry of Finance, The Netherlands (2024), “Begroting: X Defensie [Budget: X Defence]”, https://www.rijksfinancien.nl/memorie-van-toelichting/2024/OWB/X (accessed on 20 January 2025).

[46] Ministry of Finance, The Netherlands (2024), “Begroting: XV Sociale Zaken en Werkgelegenheid [Budget: XV Social Security and Employment]”, https://www.rijksfinancien.nl/memorie-van-toelichting/2024/OWB/XV (accessed on 20 January 2025).

[3] Ministry of Health, Labour and Welfare (2024), “Future financial outlook for public pensions (financial review) [将来の公的年金の財政見通し（財政検証）]”, https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/nenkin/nenkin/zaisei-kensyo/index.html (accessed on 18 March 2025).

[34] National Institute of Population and Social Security Research (2025), “Publication”, https://www.ipss.go.jp/site-ad/index_english/publication-e.html (accessed on 11 March 2025).

[60] OASDI Trustees (2023), “The 2023 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds”, https://www.ssa.gov/oact/TR/2023/tr2023.pdf (accessed on 17 February 2025).

[5] OECD (2022), “OECD Best Practices for Spending Reviews”, OECD Journal on Budgeting, Vol. 22/1, https://doi.org/10.1787/90f9002c-en.

[56] Office of Management and Budget (2024), “Analytical Perspectives: Budget of the US Government”, https://www.govinfo.gov/content/pkg/BUDGET-2024-PER/pdf/BUDGET-2024-PER.pdf (accessed on 14 February 2025).

[4] OMB (2010), The Statutory Pay-As-You-Go Act of 2010: A Description, Office of Management and Budget, https://obamawhitehouse.archives.gov/omb/paygo_description/#:~:text=2010%3A%20A%20Description-,The%20Statutory%20Pay%2DAs%2DYou%2DGo%20Act%20of%202010,must%20not%20increase%20projected%20deficits. (accessed on 14 February 2025).

[52] ONS (2024), What exactly is PSNFL?: Explaining the new headline target for government debt, Office for National Statistics, https://blog.ons.gov.uk/2024/10/30/what-exactly-is-psnfl-explaining-the-new-headline-target-for-government-debt/ (accessed on 16 October 2025).

[45] Rijksfinancien (2025), “Rijksbegrotingsvoorschriften [National budget regulations]”, https://rbv.rijksfinancien.nl/sites/default/files/pdf/Rijksbegrotingsvoorschriften%202025%20%285%29%20%283%29.pdf (accessed on 21 September 2025).

[2] Rijksoverheid (2025), “Policy Compass (English Beleidskompas)”, https://www.kcbr.nl/ontwikkelen-beleid-en-regelgeving/policy-compass-english-beleidskompas (accessed on 4 December 2025).

[8] Social Security (2025), “Summary of P.L. 98-21, (H.R. 1900) Social Security Amendments of 1983-Signed on April 20, 1983”, https://www.ssa.gov/history/1983amend.html? (accessed on 28 April 2025).

[21] Stability Council (2022), “Stability Council Act”, https://www.stabilitaetsrat.de/EN/Organisation/Gesetzliche-Grundlagen/Stabilit%C3%A4tsratsgesetz/Stabilit%C3%A4tsratsgesetz_node.html (accessed on 29 January 2025).

[37] Statistics Korea (2025), “Index Nuri”, https://www.index.go.kr/ (accessed on 28 February 2025).

[7] UK Government (2023), “State Pension age review 2023”, https://www.gov.uk/government/collections/state-pension-age-review-2023 (accessed on 28 April 2025).

[12] Vie publique (2024), “Quels sont les déterminants des dépenses de l’État ?”, https://www.vie-publique.fr/fiches/37987-quels-sont-les-determinants-des-depenses-de-letat (accessed on 12 February 2025).

[57] White House (2024), “Circular No. A-11: Preparation, Submission, and Execution of the Budget”, https://www.whitehouse.gov/wp-content/uploads/2018/06/a11.pdf.