The coverage of aggregate expenditure ceilings:
Aggregate expenditure ceilings are today a feature of budgeting in many OECD countries. They are typically used either to enforce a trend-based expenditure policy, or to gradually reduce the size of government. With the increased popularity of expenditure rules, aggregate ceilings are also required...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch Buchkapitel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2016
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| Schlagworte: | |
| Online-Zugang: | DE-384 DE-473 DE-824 DE-29 DE-739 DE-355 DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-92 DE-91 DE-573 DE-19 URL des Erstveröffentlichers |
| Zusammenfassung: | Aggregate expenditure ceilings are today a feature of budgeting in many OECD countries. They are typically used either to enforce a trend-based expenditure policy, or to gradually reduce the size of government. With the increased popularity of expenditure rules, aggregate ceilings are also required to give effect to these rules. This article focuses on the key design issue of the coverage of aggregate expenditure ceilings - that is, should they cover the totality of government expenditure, or is it legitimate to exclude certain categories of expenditure? It is suggested that the distinction between "determinate" and "indeterminate" expenditure is crucial to properly answering this question. It is also argued that the appropriate coverage of aggregate expenditure ceilings is different during expenditure planning (budget preparation) and during budget execution. JEL classification: E620, H610 Keywords: Expenditure ceilings, top-down budgeting, determinate expenditure, indeterminate expenditure, automatic changes, trend-based expenditure policy, contingency reserve, forecasting margin, sequestration, compensation mechanism, welfare cap |
| Beschreibung: | 1 Online-Ressource (21 Seiten) 21 x 28cm |
| DOI: | 10.1787/budget-15-5jm3rx2qbr28 |
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Datensatz im Suchindex
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| spelling | Robinson, Marc Verfasser aut The coverage of aggregate expenditure ceilings Marc Robinson Paris OECD Publishing 2016 1 Online-Ressource (21 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier Aggregate expenditure ceilings are today a feature of budgeting in many OECD countries. They are typically used either to enforce a trend-based expenditure policy, or to gradually reduce the size of government. With the increased popularity of expenditure rules, aggregate ceilings are also required to give effect to these rules. This article focuses on the key design issue of the coverage of aggregate expenditure ceilings - that is, should they cover the totality of government expenditure, or is it legitimate to exclude certain categories of expenditure? It is suggested that the distinction between "determinate" and "indeterminate" expenditure is crucial to properly answering this question. It is also argued that the appropriate coverage of aggregate expenditure ceilings is different during expenditure planning (budget preparation) and during budget execution. JEL classification: E620, H610 Keywords: Expenditure ceilings, top-down budgeting, determinate expenditure, indeterminate expenditure, automatic changes, trend-based expenditure policy, contingency reserve, forecasting margin, sequestration, compensation mechanism, welfare cap Finance and Investment Governance https://doi.org/10.1787/budget-15-5jm3rx2qbr28 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Robinson, Marc The coverage of aggregate expenditure ceilings Finance and Investment Governance |
| title | The coverage of aggregate expenditure ceilings |
| title_auth | The coverage of aggregate expenditure ceilings |
| title_exact_search | The coverage of aggregate expenditure ceilings |
| title_exact_search_txtP | The coverage of aggregate expenditure ceilings |
| title_full | The coverage of aggregate expenditure ceilings Marc Robinson |
| title_fullStr | The coverage of aggregate expenditure ceilings Marc Robinson |
| title_full_unstemmed | The coverage of aggregate expenditure ceilings Marc Robinson |
| title_short | The coverage of aggregate expenditure ceilings |
| title_sort | the coverage of aggregate expenditure ceilings |
| topic | Finance and Investment Governance |
| topic_facet | Finance and Investment Governance |
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