Models of Public Budgeting and Accounting Reform Volume 2 Supplement 1 PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Models of Public Budgeting and Accounting Reform Volume 2 Supplement 1 PDF full book. Access full book title Models of Public Budgeting and Accounting Reform Volume 2 Supplement 1 by OECD. Download full books in PDF and EPUB format.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264177485
Category :
Languages : en
Pages : 356
Get Book Here
Book Description
This book provides a comparative look at financial management systems from a family of systems point of view.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264177485
Category :
Languages : en
Pages : 356
Get Book Here
Book Description
This book provides a comparative look at financial management systems from a family of systems point of view.
Author: Gösta Ljungman
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 58
Get Book Here
Book Description
This paper looks at the factors that have to be considered when designing an aggregate expenditure ceiling. It is argued that expenditure ceilings are effective in promoting fiscal discipline and sustainability, but that a number of trade-offs have to be made when setting up a fiscal framework that will survive in a politically charged environment. The paper illustrates the discussion with a case study of medium-term aggregate expenditure ceilings in three countries: Finland, the Netherlands and Sweden.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264043462
Category :
Languages : en
Pages : 162
Get Book Here
Book Description
A guide for constructing and using composite indicators for policy makers, academics, the media and other interested parties. In particular, this handbook is concerned with indicators which compare and rank country performance.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244
Get Book Here
Book Description
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.
Author: Mr.Alberto Alesina
Publisher: International Monetary Fund
ISBN: 1451850689
Category : Business & Economics
Languages : en
Pages : 48
Get Book Here
Book Description
This paper provides a critical survey of the literature on politico-institutional determinants of the government budget. We organize our discussion around two questions: Why did certain OECD countries, but not others, accumulate large public debts? Why did these fiscal imbalances appear in the last 20 years rather than before? We begin by discussing the “tax smoothing” model and conclude that this approach alone cannot provide complete answers to these questions. We will then proceed to a discussion of political economy models, which we organize in six groups: (i) models based upon opportunistic policymakers and naive voters with “fiscal illusion;” (ii) models of intergenerational redistributions; (iii) models of debt as a strategic variable, linking the current government with the next one; (iv) models of coalition governments; (v) models of geographically dispersed interests; and (vi) models emphasizing the effects of budgetary institutions. We conclude by briefly discussing policy implications.
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84
Get Book Here
Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264077367
Category :
Languages : en
Pages : 160
Get Book Here
Book Description
This special issue of the OECD Journal on Budgeting focuses on Mexico and discusses the current systems for budget formulation and recent reforms, the role of Congress, budget execution and financial management, and performance budgeting, and makes recommendations for further action.
Author: L. Pal
Publisher: Springer
ISBN: 0230369014
Category : Political Science
Languages : en
Pages : 282
Get Book Here
Book Description
The first detailedanalysis of the Organisation for Economic Co-operation and Development's (OECD) influence on global public sector reform. Based on extensive interviews and internal documents, this book explores the evolution of the OECD's approach to governance issues over the last 50 years and what its future agenda should be.
Author: Francesco Boccia
Publisher: Springer
ISBN: 3319436902
Category : Business & Economics
Languages : en
Pages : 158
Get Book Here
Book Description
This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy. At the heart of this book is the fact that the entire digital economy is now worth almost 6% of global GDP, and it continues to grow at an unprecedented rate. The volume covers the general debate on taxation and the digital economy with the chapters by Russo, Makiyama and Boccia, before completing the analysis with discussion of three national case studies covering the U.S. (Pagano), U.K. (Leonardi) and Italy (Boccia and Leonardi). Contributors are leading experts in the fields of taxation and the digital economy and contextualise the key issues surrounding the digitalisation of the economy from an international perspective.
Author: Alfred Ho
Publisher: Routledge
ISBN: 1351055283
Category : Political Science
Languages : en
Pages : 391
Get Book Here
Book Description
Using theoretical frameworks to explore the political, organizational, and cultural dynamics of performance budgeting, this book examines the adoption of performance budgeting in a variety of countries, how it has been implemented, and why it succeeded or failed. Chapters include case studies from a wide range of continents and regions including the U.S., Africa, Asia, Australia, Europe, Latin America, and the Middle East. Each case study pays careful attention to the unique historical, political, and cultural contexts of reform and closely examines how performance informed the budgetary process. Chapters investigate theory-driven analysis, focusing on common themes related to international policy diffusion, organizational change, stakeholder politics and gaming, communication and information management, principal–agent dynamics, and institutional constraints. Contributors include both scholars and seasoned practitioners with extensive experience in implementing or advising performance budgeting reforms. With emphases on both theories and practices, this book is written for graduate courses in public budgeting and comparative public administration, providing theoretical insights into budgeting reforms in developing countries, as well as practice-relevant and actionable recommendations for current and future policymakers and budget reformers.
