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Budget Review: Germany

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Abstract

Budgeting in Germany at the federal level is conducted in the basis of a well-developed legal, constitutional and administrative framework. The German budget process is robust and encompasses all elements of modern budgeting with significant reforms continuously being implemented . As a result, Germany has achieved an enviable fiscal performance in recent years. Surprisingly, little literature and research is available on the German budget process internationally. GOV/BUD's recently conducted budget review of Germany aims to present a concise overview of budgeting in Germany.

Suggested Citation

  • Oecd, 2015. "Budget Review: Germany," OECD Journal on Budgeting, OECD Publishing, vol. 14(2), pages 9-79.
    • Handle: RePEc:oec:govkaa:5jrw4sxb32q4
    DOI: 10.1787/budget-14-5jrw4sxb32q4
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    Cited by:

    1. Costas Lapavitsas, 2019. "Political Economy of the Greek Crisis," Review of Radical Political Economics, Union for Radical Political Economics, vol. 51(1), pages 31-51, March.
    2. Bagnai, Alberto & Granville, Brigitte & Mongeau Ospina, Christian A., 2017. "Withdrawal of Italy from the euro area: Stochastic simulations of a structural macroeconometric model," Economic Modelling, Elsevier, vol. 64(C), pages 524-538.
    3. Eduardo Garzón Espinosa & Bibiana Medialdea García & Esteban Cruz Hidalgo, 2021. "Fiscal Policy Approaches: An Inquiring Look From The Modern Monetary Theory," Journal of Economic Issues, Taylor & Francis Journals, vol. 55(4), pages 999-1022, October.
    4. Newberry Susan, 2014. "The Use of Accrual Accounting in New Zealand’s Central Government: Second Thoughts," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 283-297, December.
    5. Dmitry N. Ershov, 2019. "Using State Guarantees in Risk Management of Investment Projects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 34-43, February.
    6. Grant W. Walton & Husnia Hushang, 2021. "The politics of undermining national fee‐free education policy: Insights from Papua New Guinea," Asia and the Pacific Policy Studies, Wiley Blackwell, vol. 8(3), pages 401-419, September.
    7. Chadee, Xsitaaz T. & Clarke, Ricardo M., 2018. "Wind resources and the levelized cost of wind generated electricity in the Caribbean islands of Trinidad and Tobago," Renewable and Sustainable Energy Reviews, Elsevier, vol. 81(P2), pages 2526-2540.

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