OECD Journal on Budgeting
The OECD Journal on Budgeting is published three times per year. It draws on the best of the recent work of the OECD Committee of Senior Budget Officials (SBO), as well as special contributions from finance ministries, academics and experts in the field and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector.
Also available in: French
- 3 times a year
- ISSN: 16812336 (online)
- https://doi.org/10.1787/16812336
Targeting public spending: Means-testing and user charging
This paper argues that countries will need to better assess potential savings in the provision of universal benefits and providing services free to all at the point of delivery. Instead, programmes will need to be targeted at those truly in need, and services only free to those with limited ability to pay. It draws an analogy to the progressivity of the tax system where those with greater means pay higher taxes. A similar philosophy should be the basis of government spending. It highlights examples of the application of means-testing and user charging for key areas including retirement benefits, health care and education. The paper is meant to stimulate discussion among Senior Budget Officials.
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