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""Table of Contents""; ""Foreword""; ""Public Governance and Territorial Development Directorate, OECD""; ""OECD Journal on Budgeting""; ""Board of Advisors""; ""Preface""; ""Executive Summary""; ""Sharp differences exist in the legal framework for budget systems""; ""Public finance and legal theori...

""Budget reforms are a major reason why budget- related laws have been changed""""Budget system laws are adopted to strengthen the powers of the legislature or the executive""; ""Country studies reveal a multiplicity of reasons for adopting budget-related laws""; ""Conclusions""; ""Part I. Comparati...

""Figure I.2. Different models for organising the legal framework of budget systems""""3. Can economic theory explain the differences?""; ""3.1. New institutional economics""; ""3.2. Law, economics and public choice theory""; ""3.3. Constitutional political economy: budgetary rules and budgetary out...

""Box I.2. Purposes of constitutions and characteristics of statutes""""4.2. Absence of norms for constitutions partly explains differences in budget system laws""; ""4.3. Hierarchy within primary law also partly explains differences in budget-related laws""; ""Box I.3. Hierarchy of laws: The exampl...

""4.6. Decisions and regulations of the legislature are particularly important in some countries""""4.7. Customary law and coalition agreements are relatively important in some countries""; ""4.8. Are laws “green lights� or “red lights�?""; ""5. Forms of government and budget system laws...

""Table I.2. Differences in selected budgetary powers of the executive and the legislature""