“…Budgetary institutions are the formal rules that structure the budgetary and fiscal dynamics in a country. The literature has largely debated the design of these budget institutions, either at the central government level in presidential countries (e.g., Gabris & Nelson, 2013;Santiso, 2005), parliamentary countries (eg, Coulson, 2011;Coulson & Whiteman, 2012;Dacombe, 2011;Sandford, 2006;Wehner, 2003Wehner, , 2006Wehner, , 2007 or at the level of subnational governments (eg, Coulson 2011;Coulson & Whiteman, 2012;Dacombe, 2011). These institutions define the role and when (timing) each actor, for instance, executive and legislative branches, play their roles over budget dynamics.…”