The relationship between budget offices and line ministries is evolving across OECD countries. Effective budgeting now depends on strong internal finance functions within line ministries, collaborative engagement across the budget cycle, and sustained investment in skills and systems. This paper discusses how this partnership can be strengthened to ensure budgeting supports fiscal sustainability.

A broad ranging review of the Victorian public sector and its operating environment with a focus on improving the delivery of core services and finding opportunities to create more budget capacity. It provides advice to the government on how to set up the budget process for the future, including an ongoing cycle of review to...

Horizontal fiscal equalisation has been a core concept for Australia in one form or another since Federation. This occasional paper explores whether the GST distribution system is too complex. It finds there is a trade-off between assessing states’ relative fiscal capacities as comprehensively as possible and simplifying assessment methods.

OECD countries face rising public debt, ageing populations, and growing demands on health, social care and defence. Effective budgeting is critical to ensure sustainable public finances. This report highlights the importance of transparency, parliamentary oversight, and collaboration between finance ministries and line ministries – helping governments spend better for long-term impact.

Three issues papers covering each of the themes of the Australian Government’s Economic Reform Roundtable: economic resilience, productivity, and budget sustainability and tax reform. They define the issues, set out recent trends and outline the big challenges and opportunities Australia is confronting.