Articles liés à The Impact of Performance Budgeting on Public Spending...

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

Lorenz, Christiane

 
9783834934826: The Impact of Performance Budgeting on Public Spending in Germany's Laender
Couverture souple
ISBN 10 : 3834934828 ISBN 13 : 9783834934826
Editeur : Gabler Verlag, 2012

Synopsis

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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
Gabler Verlag
Date d'édition
2012
Langue
anglais
ISBN 10 
3834934828
ISBN 13 
9783834934826
Reliure
Broché
Nombre de pages
164
Coordonnées du fabricant
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