000			01961caa a22002538i 4500
001			budget-10-5kmh5h6tzrns
003			FR-PaOEC
005			20210419170358.0
006			a o d i
007			cr || |||m|n||
008			171201s2010 ||| o i|0| 0 eng d
035			_a(FR-PaOEC)
040			_aFR-PaOEC
100	1		_aPhaup, Marvin.
245	1	0	_aBudgeting for disasters _h[electronic resource]: _bFocusing on the good times / _cMarvin Phaup and Charlotte Kirschner
260			_aParis : _bOECD Publishing, _c2010.
300			_a24 p. ; _c19 x 27cm.
520	3		_aSome ways of budgeting for disasters have the potential to increase welfare by increasing national savings, reducing exposure to risk and promoting mitigation prior to a loss. Those ways can also contribute to aggregate fiscal stability over the long term. The power of budgeting, however, can be misdirected to increase losses and lead to fiscal instability. This paper describes the potential for gain from alternative budgetary treatments of policies aimed at reducing the effects on consumption of random shocks to income and wealth. It identifies a critical difference between alternatives: budgetary recognition of expected costs of relief and recovery before the loss event. We classify those different methods as ex ante and ex post budgeting. We also consider some budgetary mechanisms that can promote effective recognition and constrain opportunistic behavior by elected officials. Finally, this paper describes related budgetary practices in some OECD countries. Many have instituted policies consistent with ex ante budgeting, but we have insufficient information to determine their effectiveness.
650		4	_aGovernance
700	1		_aKirschner, Charlotte.
773	0		_tOECD Journal on Budgeting _gVol. 10, no. 1, p. 1-24 _q10:1<1 _x16812336
856	4	0	_aoecd-ilibrary.org _uhttps://s443-doi-org.br.lsproxy.net/10.1787/budget-10-5kmh5h6tzrns
942			_2ddc _cW-PAPER
999			_c361063 _d319625