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Budgeting for Mandatory Spending: Prologue to Reform.
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- Author(s): Phaup, Marvin
- Source:
Public Budgeting & Finance. Spring2019, Vol. 39 Issue 1, p24-44. 21p.- Subject Terms:
- Source:
- Additional Information
- Subject Terms:
- Abstract: This paper identifies a feature of the federal budget process that, consistent with the findings of behavioral research, increases the difficulty for policymakers of restraining the growth of mandatory spending to sustainable rates: budgetary accounting. Specifically, use of cash‐basis accounting, on‐budget payment accounts, and a narrow definition of debt defers recognition of the cost of mandatory spending until benefits are payable and politically unavoidable. Acting to control "future" costs is cognitively more difficult for decision‐makers than addressing cost now as obligated. The paper proposes a trial of alternative budgetary accounting for mandatory spending that saliently recognizes cost as it accrues. [ABSTRACT FROM AUTHOR]
- Abstract: Copyright of Public Budgeting & Finance is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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