预算权力的行政授权与财政绩效

Administrative Delegation of Budgetary Powers and Fiscal Performance

Kyklos · 2020
被引 3
人大 A-ABS 3

中文导读

研究了挪威地方政府25年间预算编制程序的行政授权对财政绩效的影响,发现行政授权能降低财政赤字,但效果取决于少数派政府的存在。

Abstract

Summary Does delegation of the budget preparation process to top civil servants improve or worsen fiscal performance? We address this question by analyzing high‐quality data on budgetary procedures and fiscal performance over a 25‐year period in Norwegian local governments. This long time period allows exploiting substantial variation in budgetary procedures across time and space. The results show that administrative delegation decreases fiscal deficits as a share of current revenues. Compared to procedures relying on political coordination or the traditional ‘bottom‐up’ procedure, deficits are approximately 0.3 percentage points lower on average under administrative delegation. Still, this effect is conditional upon the presence of minority governments and fails to materialize when the mayor enjoys majority support in the local council. Our results thus indicate that administrative delegation in budgetary processes may constitute an important tool to alleviate poor fiscal performance arising due to political coordination failures and weak political decision‐making.

预算权力行政委托财政绩效挪威地方政府预算程序