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The Impact of Performance Budgeting on Public Spending in Germany’s Laender
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Description:

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.

书名:The Impact of Performance Budgeting on Public Spending in Germany’s Laender
作者:Christiane Lorenz
出版商:Gabler Verlag,2012
页数:160
语言:English

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