The coding of annual budget plans

Abstract

The coding of annual budget plans is the key empirical basis behind the present study. It is therefore important to contextualize and highlight the added value of this particular empirical source. Talk is often cheap, but sometimes it matters a great deal. This chapter argues that talk becomes relevant for understanding public policy when it is produced in contexts where all stakeholders are in the audience and when it features direct reference to policy initiatives. The presentation of annual budget plans by the finance minister to the parliament fulfils these criteria, and also features several important comparative advantages. This chapter presents the coding strategy for measuring responsiveness and responsibility in these texts, and illustrates the empirical material that is at the heart of the analysis presented in this book.