Caamaño-Alegre, José; Lago-Peñas, Santiago - In: Public Finance Review 39 (2011) 5, pp. 712-740
This article focuses on the impact of both incrementalism and exogenous factors in budgeting. The authors present a double-distinction-based proposal combining incrementalism and exogenous factors and then apply this model to the case of Spain. This approach enables the authors to avoid some of...