Fiscal Horizontal Accountability? Toward a theory of Budgetary “Checks and Balances” in Presidential Systems

May 23, 2000

Presented at the Conference on Horizontal Accountability in New Democracies (University of Notre Dame, May 2000), this paper studies the politics of budgeting in presidential systems outside the United States. It focuses on the formulation and approval stages of the budget process and the political factors that determine spending priorities.