Downes, Ronnie; Von Trapp, Lisa; Jansen, Juliane - In: OECD journal on budgeting 18 (2018) 1, pp. 9-88
, H83 Keywords: Budget reforms, performance, impact assessment, financial management, transparency, cash and accruals …. Evaluation of the budget reforms was purposely built into the reform process. The budget law provides for an external evaluation …