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Abstract

Performance budgeting is an important instrument for improving expenditure prioritization, effectiveness and efficiency. Its relevance is greater than ever today given the tough fiscal circumstances that face many countries. Reaping the benefits of performance budgeting requires that performance budgeting systems be properly designed and that they are accompanied by the right types of complementary reforms. What sort of performance budgeting works best at the government-wide level? What, on the other hand, does not work? These questions are the main focus of this chapter.

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Authors

Editor information

Richard Allen Richard Hemming Barry H. Potter

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© 2013 Marc Robinson

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Robinson, M. (2013). Performance Budgeting. In: Allen, R., Hemming, R., Potter, B.H. (eds) The International Handbook of Public Financial Management. Palgrave Macmillan, London. https://doi.org/10.1057/9781137315304_12

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