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Austria's budget reform: How to create consensus for a decisive change of fiscal rules

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  • Gerhard Steger

Abstract

In December 2007 and December 2009, Austria’s Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a legally binding medium-term expenditure framework, of accrual budgeting and accounting as well as performance budgeting marks a decisive change, not only in steering the budget, but even more so in the Austrian administrative and political culture. Both legislative decisions were finally taken unanimously. This article describes the respective change management and gives an overview of the main Austrian reform elements.

Suggested Citation

  • Gerhard Steger, 2010. "Austria's budget reform: How to create consensus for a decisive change of fiscal rules," OECD Journal on Budgeting, OECD Publishing, vol. 10(1), pages 1-14.
  • Handle: RePEc:oec:govkaa:5kmh5hcrx924
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    File URL: http://dx.doi.org/10.1787/budget-10-5kmh5hcrx924
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    Cited by:

    1. Landon, Stuart & Smith, Constance, 2017. "Does the design of a fiscal rule matter for welfare?," Economic Modelling, Elsevier, vol. 63(C), pages 226-237.
    2. Landon, Stuart & Smith, Constance, 2015. "The Welfare and Stabilization Benefits of Fiscal Rules: Evidence from Canadian Provinces," Working Papers 2015-13, University of Alberta, Department of Economics.
    3. Karin Fischer & Rauf Gönenç & Robert W. R. Price, 2011. "Austria: Public Sector Inefficiencies Have Become Less Affordable," OECD Economics Department Working Papers 897, OECD Publishing.
    4. Daniela Monacelli & Aline Pennisi, 2015. "Spending Review: una, nessuna, centomila," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(1), pages 69-108.

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