Public budgeting in perspective -- Budgetary decision making -- Budget organization and structure -- Economics and politics -- Taxing and spending -- National budgeting -- Budgeting in the states -- Budgeting in local units of government -- Fiscal federalism and intergovernmental fiscal...

This paper examines whether the legislative adoption of performance-based budgeting (PBB) limits budgetary slack. Based on the model of slack-maximizing bureaucracy, we predict that the enactment of PBB laws is likely to shore up the legislature’s ability to control budgetary slack. By...

Budget reliability is the first pillar of Public Expenditure and Financial Accountability (PEFA). In this study, we construct an expansion of the PEFA government response accuracy indicator and test its decomposition, with an application to the government budgets and state general accounts of...