95

RésuméThe aim of this article is to provide a comparative analysis of the budgetary dynamics in action in Denmark and the United States. The Danish and American budgets are punctuated at a similar level despite being two very different political systems. However, a breakdown analysis of the budgets shows (1) substantial variations between the budgetary items within one country and (2) similar trends for the same budgetary items in both countries. Our results qualify the impact of the macro-institutional structures on budgets, and suggest that the characteristics of the different sectors of public policy affect budgetary dynamics in a decisive way.