Suchergebnisse

This chapter has two objectives. First, it places public expenditure management (PEM) in the broader context of the role of the state, good governance, macroeconomic policy, and the changing environment (especially in information and communication technology). To view PEM only through a technical prism would fundamentally distort the picture. Second, the chapter provides a quick run-through of the entire expenditure management cycle. This chapter can therefore serve as a map of the book for the thorough reader, as well as a standalone sketch of the key issues for the busy public official (who should also read the last section of the concluding chapter 17). For both types of readers, we hope this brief overview will at least bring home the point that the management of public expenditure is neither a purely technocratic issue nor suitable for simple quick fixes, on the one hand, yet is always amenable to some practical improvement, on the other.

This chapter has two objectives. First, it places public expenditure management (PEM) in the broader context of the role of the state, good governance, macroeconomic policy, and the changing environment (especially in information and communication technology). To view PEM only through a technical prism would fundamentally distort the picture. Second, the chapter provides a quick run-through of the entire expenditure management cycle. This chapter can therefore serve as a map of the book for the thorough reader, as well as a standalone sketch of the key issues for the busy public official (who should also read the last section of the concluding chapter 17). For both types of readers, we hope this brief overview will at least bring home the point that the management of public expenditure is neither a purely technocratic issue nor suitable for simple quick fixes, on the one hand, yet is always amenable to some practical improvement, on the other.

© 2016 Scottish Economic Society. A well-established literature argues that fiscal illusion increases the level of government expenditure. This article focuses on the proposition that fiscal illusion also influences the cyclicality of government expenditure. Predictions are formed with reference to government reliance on high income elasticities of indirect tax revenues and on intergovernmental transfers. Predictions are tested with reference to the expenditures of 36 states in the United States from 1980 to 2000. Government expenditures are more likely to be procyclical when citizens systematically underestimate the cost of taxation.

Website containing visualizations of data on education, military, and healthcare spending among G20 governments. To use this site, download the .zip file, unzip it, and use a local webserver to browse the site. It is also available on github.io here. Created for Visualization of Complex Data (DATS 6401) class at George Washington University. Data originally from World Bank Open Data. This data was preprocessed and transformed for use in this site; preprocessed data available here.

In a simple cash-credit model, I study the effects of the combination of costly tax collection and tax evasion on fiscal and monetary policy for optimal resource allocation. Allowing the informal sector to use cash more intensively than the formal sector, I compute the optimal interest and tax rates for eleven OECD countries to finance their exogeneously given government spending. A comparison of the actual and optimal interest rates reveals that tax collection costs and tax evasion together can partly explain the cross-country differences in monetary policy, also rationalizing deviations from the Friedman Rule in the long-run.

Whether cost control initiatives increase state and municipal spending; US.