Two objectives of budgetary policy are an efficient allocation of resources subject to a fair distribution of income and a stable macroeconomic environment. The OECD pursues empirical analysis to underpin budgetary policy recommendations in both these areas.

The work in public finance covers five main areas: fiscal policy , taxation , public expenditure  and fiscal federalism . These themes are explored and policy recommendations are made in the context of individual country surveys  and through cross-country analysis.