000			01648nab a2200277 c 4500
999			_c140462 _d140462
003			ES-MaIEF
005			20230612192635.0
007			ta
008			190416t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_955536 _aPhaup, Marvin
245		0	_aBudgeting for mandatory spending _bprologue to reform _c Marvin Phaup
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis 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.
650		4	_948131 _aPRESUPUESTOS
650		4	_940817 _aCONTABILIDAD PUBLICA
650		4	_944787 _aGASTO PUBLICO
650		4	_942888 _aESTADOS UNIDOS
773	0		_9160106 _oOP 1716/2019/1 _tPublic Budgeting and Finance _w(IEF)90019 _x 0275-1100 _g v. 39, n. 1, Spring 2019, p. 24-44
856			_uhttps://onlinelibrary.wiley.com/doi/epdf/10.1111/pbaf.12210
942			_cART