Please use this identifier to cite or link to this item: http://hdl.handle.net/10553/47033
Title: Models of municipal budget allocation: empirical data from spanish municipalities
Authors: Dorta Velázquez, José Andrés 
De León Ledesma, Javier 
Pérez Rodríguez, Jorge Vicente 
UNESCO Clasification: 5904 Instituciones políticas
Keywords: Presupuestos municipales
Issue Date: 2010
Publisher: 0275-1100
Journal: Public Budgeting and Finance 
Abstract: The present work empirically analyzes diverse budgetary theories (incrementalism, garbage can, rational) in municipal cost programs, paying special attention to the utility of financial information in decision making. The sample analyzed corresponds to a set of Spanish city councils in the period 1996-2004, and the econometric methodology used is a dynamic panel data model. The main conclusion reached is that the budgetary allocation of municipal costs does not follow a random path; incrementalism is of particular importance, together with financial information variables. The utility of budgetary indicators is reflected in the fact that municipal managers adopt rational elements, although incrementalism remains the habitual behavior.
URI: http://hdl.handle.net/10553/47033
ISSN: 0275-1100
DOI: 10.1111/j.1540-5850.2010.00955.x
Source: Public Budgeting and Finance[ISSN 0275-1100],v. 30, p. 24-46
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