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The Impact of Performance Budgeting on Public Spending in Germany's Laender

The Impact of Performance Budgeting on Public Spending in Germany's Laender

von Christiane Lorenz
Softcover - 9783834934826
53,49 €
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Beschreibung

Derived from the international literature on experiences with performance budgeting five elements which constitute performance budgeting as a comprehensive system can be identified in this book. This new definition is then applied to the German state level in order to investigate whether performance budgeting is effective in Germany, in detail, whether it actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance and an individually constructed panel dataset, the impact of the German performance budgeting reforms on their major aim, the enhancement of fiscal discipline, is empirically analyzed. The main result is that the potential of expenditure savings is prolonged by the enormous investments in the beginning.

Details

Verlag Betriebswirtschaftlicher Verlag Gabler
Ersterscheinung 12. Dezember 2011
Maße 14.8 cm x 21 cm
Gewicht 221 Gramm
Format Softcover
ISBN-13 9783834934826
Auflage 2012
Seiten 143