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Performance Budgeting

Incentives and Social Waste From Window Dressing

Dados Bibliográficos

ID6294682
AutoresIvo Bischoff (0000-0002-5902-6657, University of Kassel, autor correspondente), Frédéric Blaeschke (University of Kassel)
Ano2016
Volume26
Fascículo2
Páginas344-358
Data de publicação2016-04-01
Peer ReviewedSim
Open AccessNão
TipoARTICLE
PeriódicoJournal of Public Administration Research and Theory (JOURNAL)
Identificadores do periódicoISSN: 1053-1858 • E-ISSN: 1477-9803
EditoraOxford University Press (OUP) (PUBLISHER)
DOI10.1093/jopart/muv013
OpenAlexW2284677195
IdiomaEN
Citações recebidas8
Referências citadas34

Performance budgeting schemes in the public sector have to operate with imperfect performance measures. We argue that these imperfections generate incentives for the potential recipients of performance-based funds to use up resources in socially wasteful window dressing. Using a theoretical model, we analyze the trade-off between the efficiency-enhancing effect of performance budgeting (PB) and the social waste it induces. We show that the social waste from window dressing may outweigh the gains from PB. This social waste provides an explanation for the mixed empirical evidence concerning the impact of PB on public sector performance. We provide first guidance on how to assess window dressing and its consequences in future empirical studies

Business · Economics · Economy · Empirical evidence · Environmental economics · Imperfect · Incentive · Microeconomics · Municipal solid waste · Public economics · Public sector · Waste management · Window (computing · Window of opportunity · Computer Science · Engineering · Experimental Behavioral Economics Studies · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization

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Obras citantes distintas8
Citações por ano0,8
Intervalo de citações2016 - 2024 (9)
Velocidade de citaçãorecent
Altamente citadoNão
Tipos de citaçãoNeutras: 8
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