An Evaluation Framework for Budget Reforms: A Guide for Assessing Public Budget Systems and Selecting Budget Process Reforms

Stuart Kasdin

International Journal of Public Administration, 2017, vol. 40, issue 2, 150-163

Abstract: While new tax proposals are evaluated with reference to formal evaluation criteria, no such standards exist for evaluating budget proposals. We propose an analytic framework to assess budgets across a series of dimensions, including whether it instills aggregate fiscal discipline, facilitates strategic prioritization of expenditures, and encourages effective and efficient use of budgeted resources, offering fiscal stability. The process also may be transparent, timely, and support public awareness and participation. We use this framework to evaluate the US budget, considering both areas of systematic inefficiency, while reviewing the history of budget reforms. We examine recent, frequently offered proposals that target specific budget process goals, considering how each affects all the budgeting goals, including interactions. We consider how a potential reform, aimed at addressing the failure to accomplish one normative goal, may impacts other goals, sometimes to the point of undermining overall progress.

Date: 2017
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DOI: 10.1080/01900692.2015.1077462

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