Consistent with the literature on state building, failed states, peacekeeping and foreign assistance, this book argues that budgeting is a core state activity necessary for the operation of a functional government. Employing a historical institutionalist approach, this book first explores the Ottoman, British and Ba''athist origins of Iraq''s budgetary institutions. The book next examines American pre-war planning, the Coalition Provisional Authority''s rule-making and budgeting following the invasion of Iraq in 2003, and the mixed success of the Coalition''s capacity-building programs initiated throughout the occupation. This book sheds light on the problem of ''outsiders'' building states, contributes to a more comprehensive evaluation of the Coalition in Iraq, addresses the question of why Iraqis took ownership of some Coalition-generated institutions, and helps explain the nature of institutional change.
