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Open Budget Survey 2021 Global Report

Open Budget Survey 2021 Global Report

Amid a global pandemic that is forcing governments around the world to launch new spending measures, IBP has released the findings of the 2019 Open Budget Survey (OBS), showing weak transparency and oversight in government spending.

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In Search of Shelter

By Jennifer Daskal, Jun 24, 1998

Analysis of the growing shortage of affordable housing in the U.S.

Do Budgets Really Matter? Evidence from Public Spending on Education and Health in Uganda

By Emmanuel Ablo and Ritva Reinikka , Jun 24, 1998

Ablo and Reinikka demonstrate that budget allocations alone can be misleading in explaining outcomes and making policy decisions, when institutions are weak. They diagnose the problem, using empirical evidence from primary education and health care in Uganda, but arguing that a similar problem exists in many countries. Adequate public accounts are not available so they carried out a field survey of schools and clinics to collect data on spending. Problems with the flow of public funds have to do largely with governance and a lack of accountability.

Macroeconomic and Financial Implications of Ageing Populations

Apr 22, 1998

The document is relevant as a model for the assessment of the macroeconomic and financial implications of aging populations. The purpose of this work is to distil the principal conclusions from the extensive factual and analytical material provided by national authorities and international organizations such as the OECD and the IMF.

Budgeting in Hungary during the Democratic Transition

By Andrea Dietz, Mihaly Hogye, Lance T. LeLoup, Zoltan Papai, Laszlo Urban, and Laszlo Varadi, Apr 22, 1998

This article examines budgeting in Hungary since 1989, beginning with an analysis of the comparative budgeting literature to identify an appropriate theoretical framework for the study. It explores budget definition and measurement problems, debt and economic conditions, external actors and constraints on the budget, budget institutions, and the impact of parliament on the budget, concluding with an assessment of the problems and prospects for Hungary’s budget.

State Income Tax Burdens on Low-Income Families, United States

By Nick Johnson, Michael Mazerov, Liz McNichol, and Alan Berube, Apr 19, 1998

This report demonstrates the states’s modest progress in relieving the income tax burden on working families with incomes below the poverty line. The report also assesses the impact of each state’s income tax on poor families and focuses on the income tax threshold in each state, which is the income level at which a family would begin to owe state income tax.

Tax Administration Reform in Transition: The Case of Croatia

By Katarina Ott, Apr 19, 1998

The Republic of Croatia is currently engaged in reform of the overall fiscal system, including tax administration reform. This paper analyzes the extent to which reform in Croatian tax administration is in line with the theory and practice of tax administration in developed countries and countries in transition.

Program Evaluation Methods: Measurement and Attribution of Program Results

Mar 24, 1998

The government of Canada uses the systematic collection and analysis of evidence on the outcomes of programs to make judgments about their relevance and performance, and to examine alternative ways to deliver them or to achieve the same results. Evaluation plays a key role in supporting government commitments for ensuring the value for money of its programs.