Published online by Cambridge University Press: 07 January 2021
All governments have budgets. Budgeting is a core state function. Effective budgeting empowers the state to prioritize policies, allocate resources, and discipline the bureaucracy. Proficient budgeting contributes to efficient fiscal and macroeconomic policies. This book offers a comparative framework that identifies eight categores called cultural clusters that help identify the budgetary institutions and policies adopted by different governments.