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

  • Book
  • © 2012

Overview

Authors:
  1. Christiane Lorenz
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Table of contents (6 chapters)

  1. Front Matter

    Pages I-XVII
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  2. Introduction

    • Christiane Lorenz
    Pages 1-6

  3. Challenges in public management

    • Christiane Lorenz
    Pages 7-25

  4. The genesis of performance budgeting

    • Christiane Lorenz
    Pages 27-53

  5. The core elements of performance budgeting

    • Christiane Lorenz
    Pages 55-73

  6. Impact of performance budgeting on public spending in the German Laender

    • Christiane Lorenz
    Pages 75-122

  7. Summary and outlook

    • Christiane Lorenz
    Pages 123-126

  8. Back Matter

    Pages 127-143
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Keywords

About this book

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.

Bibliographic Information

  • Book Title: The Impact of Performance Budgeting on Public Spending in Germany's Laender

  • Authors: Christiane Lorenz

  • DOI: https://doi.org/10.1007/978-3-8349-3483-3

  • Publisher: Gabler Verlag Wiesbaden

  • eBook Packages: Business and Economics, Economics and Finance (R0)

  • Copyright Information: Gabler Verlag | Springer Fachmedien Wiesbaden 2012

  • Softcover ISBN: 978-3-8349-3482-6Published: 12 December 2011

  • eBook ISBN: 978-3-8349-3483-3Published: 02 February 2012

  • Edition Number: 1

  • Number of Pages: XVII, 143

  • Number of Illustrations: 12 b/w illustrations, 1 illustrations in colour

  • Topics: Public Finance

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