A Framework for Assessing Incentives in Results-Based Management

Many governmental results-based management systems have not produced the expected positive effects. This article analyzes the reasons for this common disappointment by looking at three components of results-based management—results-specific information, capacities, and incentives—and concludes that incentives are often the least developed. It then synthesizes a simple framework for evaluating the efficacy of results-oriented incentives. To be successful, results-specific incentives must be tailored to fit four program characteristics: timeliness, political environment, clarity of the cause-and-effect chain, and tightness of focus. This framework suggests that some systems put too exclusive an emphasis on budgetary incentives and could be strengthened by emphasizing personnel-system rewards, especially those that look beyond business models.     

Can work alter welfare recipients' beliefs?

A common argument in support of work‐based welfare reform is that exposure to work will lead welfare recipients to revise their beliefs about how they will be treated in the labor market. This paper explores the analytical and empirical basis for this argument. The difficulty in testing the assumption that work leads to a change in beliefs is that there is an inherent simultaneity between work and beliefs. Welfare recipients who work may have different beliefs because they learn about the world of work once they enter the labor market. Alternatively, welfare recipients who have a more positive view of work are the ones who are more likely to work. We use a unique data set that helps solve this simultaneity problem. We find that exogenous increases in work induced by an experimental tax credit led to the predicted change in beliefs among younger workers. © 2005 by the Association for Public Policy Analysis and Management     

From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience

Traditionally, governments used to deploy input‐based budgeting systems and cash‐based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash‐based to some form of accrual accounting in the public sector. Usually, the implementation of some accrual‐based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash‐based accounting and budgeting systems to an accrual‐based system.     

The Koguryo controversy, national identity, and Sino-Korean relations today

In July 2004, a Chinese claim that the ancient Kingdom of Koguryo (37 BC-AD 668) was China's vassal state ignited a firestorm of protest in South Korea. The decade-long South Korean love affair with China appears to have ended, as increasing numbers of South Koreans have begun to view their colossal neighbor with new suspicion. What were the causes and consequences of this controversy? Rather than forwarding the usual political, economic and security explanations, this paper interrogates the deeper identity politics at stake, arguing that the Koguryo controversy implicates the very meaning of being Korean or Chinese in the 21st century.     

Robert Tollison and operationalizing public choice

In this tribute to Robert Tollison, I will outline his contributions to the development of public choice. I focus on Tollison’s work on rent-seeking, the political economy of reform, and the rules level of analysis in sports economics. Throughout his career, Tollison brilliantly figured out ways to take insights from price theory and public choice theory and operationalize them using multiple methods of empirical analysis, including historical interpretation and statistical testing.     

A Different Carbon Tax: The Sustainable Green Tariff

Two heated current political arguments focus on carbon taxes and tariffs. This essay will develop an argument for linking carbon emissions with tariffs, through a tax on goods entering a country based on the method of transport and distance traveled, rather than based on the country of origin or category of the product. The result would be to encourage more sustainable local production, to reduce currently externalized costs of carbon emissions, to generate new tax revenues to fund reductions in regressive social insurance taxes, and to provide benefits for those adversely affected by carbon emissions.