Handbook of government budgeting - San Francisco, CA : Jossey-Bass, 1999 - 766 p. - The Jossey-Bass Nonprofit & Public Management Series .

Unit I: the budget process 1. Budgeting: theory, concepts, methods and issues 2. Political dimensions of federal budgeting in the United States 3. Budgeting as a cultural phenomenon 4. Budget reforms 5. Comparative government budgeting 6. Teaching budgeting: an agenda for the 1990s 7. Public budget execution and management control Unit II: Budgeting fundamentals 8. Expenditure forecasting 9. Revenue forecasting: a learning perspective 10. Governmental accounting: an overview 11. The design of taxes 12. Tax expenditure control 13. Governmental auditing 14. Budgets, financial management, and computers in government 15. Productivity measurement 16 - Economic impact of budgeting 17. Capital investment and budgeting Unit III: appendices Appendix A: A primer on gross national product concepts and issues Appendix B: The macroeconomic effects of deficit spending: a review Appendix C: Why do forecast differ ? Appendix D: Value-added tax issues for U.S. tax policymakers Appendix E: Pros and cons of a separate capital budget for the federal government Appendix F: How changes in fiscal policy affect the budget: the feedback issue Appendix G: Budget issues: state practices for financing capital projects Index


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