OECD Journal on Budgeting, Volume 2012 Issue 3

Aggregate expenditure ceilings and allocative flexibility

DOI:10.1787/budget-12-5k468nqj1f7g

This article shows how to combine top-down budgeting – in the core sense of the establishment of a hard aggregate expenditure ceiling at the start of the budget preparation process – with flexibility in the allocation of the aggregate ceiling ...



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