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Capital budgeting and management practices: Smoothing out rough spots in government outlays
Srithongrung, Arwiphawee
Srithongrung, Arwiphawee
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2017-06-21
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Srithongrung, A. (2018), Capital Budgeting and Management Practices: Smoothing Out Rough Spots in Government Outlays. Public Budgeting & Finance, 38: 47-71. doi:10.1111/pbaf.12167
Abstract
Public capital budgeting and management literature recommends long-term capital and fiscal planning practices to prevent large fluctuations in outlays caused by fiscal stresses. This study extends the literature by examining the effects of long-term capital planning and management practices such as the use of a capital budget, separate impact analyses, and the use of bond financing and dedicated revenue sources on capital spending volatility. The empirical results confirm that several of these practices smooth out state government capital outlays that vary because of socio-economic and financial factors.
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Blackwell Publishing Inc.
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Public Budgeting and Finance
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0275-1100