대표어
https://www.oecd.org/en/publications/restoring-public-finances_fbcf9161-en.html
권호기사보기
| 기사명 | 저자명 | 페이지 | 원문 | 기사목차 |
|---|
국회도서관 홈으로
정보검색
소장정보 검색
결과 내 검색
동의어 포함
-
-
목차보기
Title page 1
Contents 8
Preface 4
Foreword 5
Acknowledgements 6
Executive summary 13
1. Overview, key findings and strategic directions 15
1.1. Introduction 16
1.2. Restoring public finances: A challenging context 17
1.2.1. Growth rates in OECD countries have slowed on average in recent decades 18
1.2.2. Persistent deficits have created a legacy of high debt and increasing debt service 19
1.2.3. Expenditure pressures risk increases to public expenditure 20
1.2.4. Fiscal consolidation efforts appear modest in comparison to fiscal challenges 23
1.2.5. Revenue increases are supporting consolidation efforts 25
1.3. Strategies for expenditure savings 26
1.3.1. Improving the long-term sustainability of social and health spending 28
1.3.2. Reforming social welfare benefits 29
1.3.3. Increasing user charges and redefining public-private boundaries 30
1.3.4. Better targeting of economic support 31
1.3.5. Making government operations leaner and more efficient 31
1.3.6. Re-allocating spending to support long-term growth 33
1.4. The role of quality budget institutions and empowering public understanding 35
1.4.1. Quality budget institutions 35
1.4.2. Empowering public understanding 40
1.5. Conclusion 41
References 42
2. Old-age pensions 45
2.1. Recent trends in pension spending 46
2.1.1. Taking into account tax expenditure related to pensions 50
2.2. Reform initiatives and savings measures 50
2.2.1. Increasing the statutory retirement age 51
2.2.2. Freezing or changing rules for adjusting public pensions 53
2.2.3. Increasing contribution rates and time periods 54
2.2.4. Increasing employment rates for older workers 54
2.2.5. Harmonising civil service and private pensions systems 55
2.2.6. Increasing reliance and expected returns of private pensions 56
2.2.7. Introducing or applying stricter criteria for means testing 56
2.2.8. Introducing sustainability mechanisms 57
2.2.9. Expanding contributory system coverage 58
2.2.10. Other savings measures, including adjusting tax relief 58
References 60
3. Unemployment, sickness and disability benefits 61
3.1. Recent trends in unemployment, sickness and disability expenditure 63
3.2. Reform initiatives and savings measures 65
3.2.1. Adjust conditionality and/or eligibility rules 67
3.2.2. Freeze or reduce the level of benefits 68
3.2.3. Consolidate programmes and overlapping benefits 70
3.2.4. Introduce or apply stricter criteria for means-testing 71
3.2.5. Shorten benefit duration 72
3.2.6. Ensuring greater levels of compliance for disability, including reducing fraud and abuse 73
3.2.7. Increasing focus on labour force participation 73
3.2.8. Ensuring greater levels of compliance 75
3.2.9. Intervening early with sickness and incapacity benefits 75
3.2.10. Other savings measures 76
References 77
Notes 78
4. Family and child benefits 79
4.1. Recent trends in expenditure on family and child benefits 80
4.2. Reform initiatives and savings measures 83
4.2.1. Consolidating, streamlining or eliminating programmes and overlapping benefits 84
4.2.2. Freezing or reducing levels of benefits 85
4.2.3. Adjusting conditionality and eligibility rules 85
4.2.4. Introducing or applying stricter criteria for means-testing 86
4.2.5. Implementing measures to reduce fraud 87
4.2.6. Achieving savings through reducing tax relief 87
References 87
Notes 88
5. Housing 89
5.1. Recent trends in housing spending 90
5.2. Reform initiatives and savings measures 93
5.2.1. Recalibrating targeting of housing benefits and tightening eligibility 94
5.2.2. Rationalising housing programmes design and delivery 95
5.2.3. Tightening housing credit conditions 95
5.2.4. Balancing demand side versus supply side savings measures in tight housing markets 96
References 98
6. Health and long-term care 101
6.1. Health 103
6.1.1. Recent trends in health spending 103
6.1.2. Reform initiatives and savings measures 105
6.2. Long-term care 118
6.2.1. Recent trends in long-term care spending 118
6.2.2. Reform initiatives and savings measures 120
6.3. Achieving structural savings through using of budgetary tools in health and long-term care 124
References 125
Notes 128
7. Education 129
7.1. Recent trends in education spending 130
7.2. Reform initiatives and savings measures 134
7.2.1. Reduce or restructure student support 135
7.2.2. Consolidate, streamline or eliminate programmes and schools 137
7.2.3. Administrative savings or efficiency reforms 139
7.2.4. Increasing user charges 139
7.2.5. Reduce costs related to teaching staff 140
7.2.6. Reassign responsibilities to subnational governments and bodies 141
7.2.7. Enhancing efficiencies in primary and secondary education 142
References 144
8. Agriculture and primary sectors 145
8.1. Recent trends in spending on support for agriculture 146
8.2. Reform initiatives and savings measures 149
8.2.1. Reduce or reform general support to primary sectors 150
8.2.2. Reduce producer support for agricultural and other food products 150
8.2.3. Measures to promote crop diversification 151
8.2.4. Other measures 152
8.2.5. Achieving further budgetary savings by reducing inefficiencies 152
References 154
9. Research and development 155
9.1. Recent trends in government spending on research and development 156
9.2. Reform initiatives and savings measures 160
9.2.1. Reducing direct R&D support to enterprises 161
9.2.2. Streamlining or reducing expenditure for research in the public sector 162
9.2.3. Reducing tax expenditures related to businesses' expenses for R&D 163
9.2.4. Enhancing the efficiency of R&D spending 163
References 165
Note 165
10. Public investment 166
10.1. Recent trends in public investment 167
10.2. Reform initiatives and savings measures on public investments 171
10.2.1. Reduce capital spending on public works and infrastructure 172
10.2.2. Strengthen prioritisation or selection mechanisms 173
10.2.3. Simplify or streamline capital investment frameworks 174
10.2.4. Achieve savings on maintenance of existing assets 175
10.2.5. Achieve savings through the optimised use of public infrastructure 176
10.2.6. Other measures 177
10.2.7. Relieving funding pressures through user charges and strategic alignment 177
References 178
11. Government operations 180
11.1. Recent trends in central government operations spending 182
11.2. Managing inputs into government operations 186
11.2.1. Optimising the size, structure and compensation of the public workforce 186
11.2.2. Streamlining public procurement 191
11.2.3. Optimising the government real estate portfolio 195
11.3. Transforming how the government operates 197
11.3.1. Using data and digitalisation to increase the efficiency of administrative processes 197
11.3.2. Re-organising the public administration 200
11.3.3. Across the board efficiency targets or productivity gains 204
11.3.4. Outsourcing or privatising administrative functions and services 205
11.4. Conclusion 207
References 208
12. Fiscal transfers across levels of government 211
12.1. Recent trends in spending on transfers to subnational governments 212
12.2. Reform initiatives and savings measures 214
12.2.1. Reassigning responsibilities across levels of government 215
12.2.2. Reducing or restructuring general transfers to SNGs 216
12.2.3. Adjust fiscal equalisation arrangements 218
12.2.4. Redesign structure of grants to SNGs 218
12.2.5. Other reform and savings measures including co-ordination and restructuring 219
References 220
13. Other areas of public spending 221
13.1. Economic support to businesses 222
13.1.1. Recent trends in government spending on economic support to businesses 222
13.1.2. Reform initiatives and savings measures in economic support to businesses 226
13.2. Non-welfare support for households 230
13.2.1. Recent spending trends in non-welfare support for households 230
13.2.2. Reform initiatives and savings measures 233
13.3. Development Assistance Spending 236
13.3.1. Recent trends in development assistance spending 236
13.3.2. Reform initiatives and savings measures in development assistance 239
References 241
Notes 243
14. Revenue measures 244
14.1. Trends and recent developments in tax revenues 245
14.2. Recent tax policy developments 248
14.2.1. Overview 248
14.2.2. Business taxes 251
14.2.3. Labour taxes 253
14.2.4. Taxes on goods and services 255
14.2.5. Property taxes 257
14.2.6. Tax administration measures aimed at raising revenues through compliance 257
14.2.7. Other non-tax measures increasing revenues 259
14.3. Challenges ahead 259
References 260
Notes 261
Annex A. Methodology 262
Figure 1.1. Growth rates have slowed across the OECD in recent decades 18
Figure 1.2. OECD countries have had an overall budget deficit every year since 1991 19
Figure 1.3. Public debt levels are historically high 20
Figure 1.4. Social protection and health are now half of government spending in OECD countries 21
Figure 1.5. NATO members need to increase defence spending to meet commitments 22
Figure 1.6. Adjustments overall are modest, and most countries are expanding their deficit 24
Figure 1.7. RPF Survey responses reinforce a picture of modest levels of budgetary measures 24
Figure 1.8. Countries show an uneven and slower path towards consolidation than after the GFC 25
Figure 1.9. Savings reforms are more frequent in large areas like pensions and health 27
Figure 1.10. Adjusting conditionality or eligibility is the leading savings strategy in social benefits 30
Figure 1.11. Over half of respondents are seeking budget reforms to reorganise the public administration and digitalise administrative processes 33
Figure 1.12. Countries are mobilising spending in infrastructure, education, and support for research and development to support medium... 34
Figure 1.13. Spending Better framework: Quality budget institutions support governments to restore public finances 36
Figure 1.14. Estimating baseline expenditures 37
Figure 1.15. Most OECD countries use multi-annual top-down expenditure ceilings 38
Figure 1.16. Almost all OECD countries now use Spending Reviews 38
Figure 2.1. Pension expenditure is among the largest public expenditure items 47
Figure 2.2. The ratio of older people (65+) to working age people (20-64) is expected to worsen significantly by 2050 48
Figure 2.3. There is limited correlation between demographic and pension pressures on government 49
Figure 2.4. Despite demographic pressures, several OECD countries are predicted to see only small increases or even decreases... 50
Figure 2.5. Key reforms and saving measures related to pensions 51
Figure 2.6. The normal retirement age will be rising in half of OECD countries for men 52
Figure 3.1. Sickness and disability benefit expenditure is nearly four times higher than unemployment expenditure on average across the OECD 63
Figure 3.2. Unemployment expenditure saw significant increases in 2021 in many countries 64
Figure 3.3. Most OECD countries are expected to see declines in their working-age population 65
Figure 3.4. Key reforms and saving measures related to unemployment 66
Figure 3.5. Key reforms and saving measures related to sickness and disability 66
Figure 4.1. OECD governments spend an average of 2% of GDP on family and child benefits 81
Figure 4.2. Public expenditure on family and child programmes is positively correlated with women's labour market participation rates 82
Figure 4.3. Key reforms and saving measures related to family and child benefits 84
Figure 5.1. Trends in public housing development and spending, OECD-30 average, 2000-2022 91
Figure 5.2. Public spending on housing development, 2019 and 2023 91
Figure 5.3. Public spending on housing allowances, 2022 or last year available 92
Figure 5.4. Public spending to home buyers and homeowners, 2022 or last year available 93
Figure 5.5. Overview of key reforms and saving measures in support for housing 94
Figure 6.1. General government spending on health has increased with a spike related to COVID in 2021 even if some countries have... 103
Figure 6.2. There is clear correlation between spending on health and positive health outcomes 104
Figure 6.3. Overview of key reforms and saving measures - Health 105
Figure 6.4. An increasing share of GDP and a significant share of public expenditure in some countries 119
Figure 6.5. Reform initiatives and savings measures - Long-term care 120
Figure 7.1. Education is a major expenditure category across countries 131
Figure 7.2. Overall education spending shows a flat to declining trend since the mid-2000s 132
Figure 7.3. Expenditure per student has increased on average and in most countries 133
Figure 7.4. Overview of key reforms and saving measures in education 134
Figure 7.5. Tuition levels and student support coverage vary across OECD countries 136
Figure 7.6. Foreign students often face substantially higher tuition fees than national students 140
Figure 8.1. Budgetary support to agriculture averaged 0.4% of GDP in 2024 with a general decline 147
Figure 8.2. Total agricultural support has almost halved since 2004 148
Figure 8.3. Total support has fallen significantly over time in the OECD as a whole 149
Figure 8.4. Overview of key reforms and saving measures in support for primary sectors 149
Figure 9.1. Governments' fiscal support for R&D varies significantly across countries 157
Figure 9.2. Government budget allocations for R&D have declined in recent years 158
Figure 9.3. Tax relief is the predominant type of support providing incentives for business R&D 160
Figure 9.4. Key reforms and saving measures in R&D spending 161
Figure 10.1. Public investments account for 8% of general government expenditure 168
Figure 10.2. Public investment relative to GDP is returning to levels seen prior to the GFC 169
Figure 10.3. More than half of public investment is carried out by sub-national governments 170
Figure 10.4. Overview of key reforms and saving measures in infrastructure and public works 172
Figure 11.1. Main inputs into central government operating expenditure 182
Figure 11.2. Central government operating costs varies significantly across OECD countries 184
Figure 11.3. Central government operating costs has slightly decreased across OECD countries since 2007 185
Figure 11.4. Overview of key reforms and saving measures in government inputs 186
Figure 11.5. Reforms and measures to optimise the size, structure and compensation of the public workforce 187
Figure 11.6. Overview of key reforms and saving measures in government operations 197
Figure 11.7. Using data and digitalisation to increase efficiency of administrative processes 198
Figure 11.8. Reorganising the public administration 201
Figure 12.1. Central government transfers vary widely depending on the degree of decentralisation 213
Figure 12.2. Fiscal balances of SNGs on average in OECD countries, 2007-2024 214
Figure 12.3. Overview of key reform and saving measures in fiscal relations and transfers across levels of government 215
Figure 12.4. Net transfers received by subnational governments, by type 217
Figure 13.1. In many countries, government subsidy spending has increased in recent years 223
Figure 13.2. On average in the OECD, subsidy spending had nearly returned to pre-pandemic level in 2024 224
Figure 13.3. Overview of key reforms and measures to reduce support to businesses 226
Figure 13.4. In some countries, fiscal costs of energy support reached more than 5% of GDP in 2022-2023 231
Figure 13.5. Untargeted measures accounted for nearly 80% of fiscal costs in 2022-2023 232
Figure 13.6. Overview of key reforms and saving measures in other support for households 233
Figure 13.7. ODA spending in DAC member countries, 2019, 2023 and 2025 237
Figure 13.8. Components of DAC member countries' ODA, 2019-2025 238
Figure 13.9. Net ODA from DAC countries, 2019-2025 and 2026 projection 238
Figure 13.10. Overview of key reforms and saving measures in Official Development Assistance 239
Figure 14.1. Tax-to-GDP ratios and structure of tax revenues in 2024 across OECD Member and accession candidate countries 246
Figure 14.2. Changes in tax-to-GDP ratios in OECD Member and accession candidate countries, 2013-2023 247
Figure 14.3. Tax structures in 2024 across OECD Member and accession candidate countries 248
Figure 14.4. Increasing revenue: Overview of key reforms and measures 249
Figure 14.5. Average statutory corporate income tax rates by region 252
Figure 14.6. Effect of threshold freezes on additional taxpayers and tax receipts 254
Boxes 11
Box 1.1. The 2026 OECD Survey on Restoring Public Finances 17
Box 1.2. Canada's Capital Budgeting Framework 35
Box 1.3. Examples of comprehensive spending reviews 39
Box 2.1. Austria's incentives for older workers 55
Box 2.2. Automatic adjustment mechanisms 57
Box 3.1. Addressing the broader underlying fiscal challenge of long-term unemployment 68
Box 3.2. The challenges involved in adjusting unemployment benefits 70
Box 3.3. Denmark's Unemployment Support System Simplification 71
Box 3.4. Czechia's Super Allowance 72
Box 3.5. Reforms to the Dutch Participation Act in the Netherlands 74
Box 3.6. Focusing activation efforts on youth, women and maximising their effectiveness 74
Box 4.1. Measuring social expenditures 83
Box 4.2. Improving incentives for labour market participation in Estonia 86
Box 5.1. Supporting long-term investments in affordable and social housing 97
Box 6.1. Containing Pharmaceutical Spending and adjusting prices in Japan 107
Box 6.2. Localising healthcare: the case of Portugal 110
Box 6.3. Systemic reform, strengthening primary health care in Latvia 113
Box 6.4. Reforms to the National Health Service in the United Kingdom 116
Box 6.5. The Productivity and Savings Taskforce in Ireland 117
Box 6.6. Expanding the role of professional care staff and reducing bureaucracy in Germany 121
Box 6.7. Improving sustainability of long-term care in Slovenia 123
Box 7.1. Defining education spending 132
Box 7.2. Measures to adjust the teaching workforce in response to falling enrolment in France 141
Box 7.3. Efficient education spending in Estonia 143
Box 8.1. Measuring government support for the agricultural sector: OECD's Total Support Estimate 147
Box 8.2. Phasing out untargeted income support for farmers in the United Kingdom 151
Box 8.3. Identifying the potentially most distorting forms of support 153
Box 8.4. Market-oriented and environmentally conscious support in Chile 154
Box 9.1. Estimating spending on research and development 159
Box 9.2. Managing R&D spending growth through tighter controls in Iceland 162
Box 9.3. Rationalising and ensuring strategic alignment of public R&D spending in Mexico 163
Box 10.1. Understanding public investment and capital spending 168
Box 10.2. Enhancing management of investment across levels of government 171
Box 10.3. Achieving savings by emphasising maintenance over new construction 173
Box 10.4. New approach to project appraisal in the United Kingdom 174
Box 10.5. Stronger oversight of high-cost projects to mitigate fiscal risks 175
Box 10.6. Moving from reactive to preventive maintenance in Japan 176
Box 11.1. Defining central government operating costs 183
Box 11.2. United Kingdom's Government Hub Programme 196
Box 11.3. Comprehensive reforms to re-organise the public administration 201
Box 12.1. Subnational finances interact with central government transfers 213
Box 12.2. Packaging reforms for local government finance in the United Kingdom 216
Box 12.3. Implications of adjusting transfers across levels of government 217
Box 12.4. Mobilising AI to promote fiscally sustainable transfers across levels of government 220
Box 13.1. Fiscal Sustainability and industrial policies 225
Box 13.2. Broad subsidy reductions in Austria 227
Box 13.3. Achieving savings through systematic reviews of tax expenditures 228
Box 13.4. Obsolete tax exemptions identified in Costa Rica 229
Box 13.5. Embedding systematic policy evaluation to inform spending decisions 230
Box 13.6. Lessons learned from the 2022-2023 energy crisis 232
Box 13.7. Enabling savings through ensuring compensation is temporary in Austria 234
Box 13.8. Reducing fiscal costs by focusing energy support on those most in need 235
Box 13.9. The outlook of ODA suggests further reductions expected for 2026 238
Box 14.1. Tax policy reforms questionnaire 250
Box 14.2. The Base Erosion and Profit Shifting (BEPS) Project 252
Box 14.3. Indexation of labour taxation and benefits in OECD countries 253
Box 14.4. United Kingdom: Freezes of PIT and SSC thresholds 254
Box 14.5. Health taxes in OECD Member countries 256
Box 14.6. Chile's 2024 Tax Compliance Reform 258
MARC 보기
오류 데이터 정정요청
*표시는 필수 입력사항입니다.
알림톡 발송
| 전화번호 |
|---|
개인정보 수정 바로가기
연속간행물 권호 선택
우편복사 안내
- ◾ 도서관을 방문하지 못할 경우 인터넷, 팩스 등으로 자료 복사를 신청하고, 복사물을 우편·팩스 등으로 제공받는 서비스
- ◾ 대상자료: 일반도서, 연속간행물 및 학위논문
- ※ 고서, 고잡지, 훼손될 우려가 있는 자료, 마이크로폼 자료 및 신문 등 제외
- ◾ 신청 책수: 1인 5책 이하(1일 기준)
- ◾ 신청 절차: 자료 검색 → 우편복사 목록담기 → 복사 범위 입력 → 우편복사 주문서 입력 → 접수 및 확인
- ※ 저작권법에 의거하여 부분 복사(전체 페이지 수의 1/3 범위 이내)만 가능
- ◾ 복사 범위 입력 예시: (연속 페이지) 1-30, (부분 페이지) 25, 30-40
| 번호 | 발행일자 | 권호명 | 제본정보 | 자료실 | 원문 | 신청 페이지 |
|---|
도서위치안내(서울관)
도서위치안내: / 서가번호:
0
확인
우편복사 목록담기를 완료하였습니다.
내서재에 담기
새로운 서재
*표시는 필수 입력사항입니다.
저장
저장 되었습니다.