The impact of performance-based budgeting on state fiscal performance

被引：8
|
作者：
Crain W.M. [1 ]
O'Roark J.B. [2 ]
机构：
[1] James M. Buchanan Ctr. Polit. Econ., George Mason University, Fairfax
[2] James Madison University, Harrisonburg
来源：
Economics of Governance | 2004年 / 5卷 / 2期
关键词：
Budget process; Fiscal policy; Fiscal rules; Performance budgeting; State government finances;
D O I：
10.1007/s10101-003-0062-6
中图分类号：
学科分类号：
摘要：
Almost all American States have tried some form of performance-based budgeting, and this study examines the impact of this budget process innovation on state expenditures. Using panel data for 1970 through 1997 the findings indicate that performance-based budgeting curtails state spending per capita by at least two percentage points. However, not all state government programs are affected equally; some budget categories experience spending increases after the implementation of performance budgeting. The paper also examines the adoption pattern among states of performance budgeting rules. © Springer-Verlag 2004.
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页码：167 / 186
页数：19
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