Handbook of public budgeting
- New York : Marcel Dekker, 1992
- 735 p.
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 accouting: 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 forecasts 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