Recently a new paper about „Carry-overs or leftovers? Tackling (wasteful) year-end spend-downs at the central government level“ authored by Sanja Korac, Birgit Moser, Paolo Rondo-Brovetto and Iris Saliterer has been published in Public Money & Management.
The paper explains that year-end spend-downs have received a lot of attention in public policy and public administration, and a number of budgeting and accounting reforms have been made to tackle this issue. While carry-overs have been thought to be a remedy, their effect remains empirically under-investigated. The paper apllies a mixed-method approach to provide empirical evidence for year-end spending surges, and to analyse the effect of changing carry-over rules in Austria.