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

Lorenz, Christiane

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

Published by: Gabler Verlag

Publication Date: 2011-12-12

Format: Paperback

ISBN-13: 9783834934826

DOI: 10.1007/978-3-8349-3483-3

Dimensions: 148cm x210cm

Pages: 143