This publication compares legal frameworks for budgeting in 13 selected OECD countries. It presents detailed case studies of national budget system laws and identifies why the legal frameworks differ so much. The book also looks at theories of public finance and constitutional political economics, and discusses norms for an optimum legal framework.
OECD Journal on Budgeting, Volume 4 Issue 3
The Legal Framework for Budget Systems: An International Comparison
OECD Journal on Budgeting
