The Dutch fiscal framework [E-Book]: History, current practice and the role of the central planning bureau / Frits Bos
Bos, Frits.
Paris : OECD Publishing, 2008
42 p.
Full Text
Major features of the Dutch fiscal framework are the trend-based fiscal framework with real net expenditure ceilings for the whole term of government, the role of independent organisations like the Central Planning Bureau (CPB), Statistics Netherlands and the Netherlands Court of Audit, and the intermediary role of the National Advisory Group on Budgetary Principles. This article describes the Dutch fiscal framework, its role in managing public expenditure, its history since 1814, the most recent national discussions and the role of the CPB.