Replication data for: Do Expiring Budgets Lead to Wasteful Year-End Spending? Evidence from Federal Procurement

Name	File Type	Size	Last Modified
Code			10/12/2019 01:22:AM
Data			10/12/2019 01:21:AM
Output			10/12/2019 01:22:AM
LICENSE.txt	text/plain	14.6 KB	10/11/2019 09:22:PM
Year-End-Read-Me.pdf	application/pdf	82.7 KB	10/11/2019 09:21:PM

Project Citation:

Liebman, Jeffrey B., and Mahoney, Neale. Replication data for: Do Expiring Budgets Lead to Wasteful Year-End Spending? Evidence from Federal Procurement. Nashville, TN: American Economic Association [publisher], 2017. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-12. https://doi.org/10.3886/E112953V1

Project Description

Summary: Many organizations have budgets that expire at the end of the fiscal year and may face incentives to rush to spend resources on low-quality projects at year's end. We test these predictions using data on procurement spending by the US federal government. Spending in the last week of the year is 4.9 times higher than the rest-of-the-year weekly average, and year-end information technology projects have substantially lower quality ratings. We also analyze the gains from allowing agencies to roll over unused funds into the next fiscal year.

Scope of Project

JEL Classification:
H57 National Government Expenditures and Related Policies: Procurement
H61 National Budget; Budget Systems

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Published Versions

V1 [2019-10-12]

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