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Budgeting in Switzerland

Author

Listed:
  • Dirk-Jan Kraan
  • Michael Ruffner

Abstract

The Swiss budgeting system is characterised by three special features: the political environment; the debt containment rule; and the nature of the federal budget as a transfer budget. Prominent features of the political environment are direct democracy, consensus and federalism.

Suggested Citation

  • Dirk-Jan Kraan & Michael Ruffner, 2006. "Budgeting in Switzerland," OECD Journal on Budgeting, OECD Publishing, vol. 5(1), pages 37-78.
    • Handle: RePEc:oec:govkaa:5l9n6d3js78p
    DOI: 10.1787/budget-v5-art3-en
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    Cited by:

    1. Marianne Yousseff ISKANDAR, 2016. "The Effectiveness of Fiscal Rules - The Case of Switzerland," Journal of Social and Administrative Sciences, KSP Journals, vol. 3(3), pages 264-267, September.

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