Preface |
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ix | |
Acknowledgments |
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xiii | |
Chapter 1: Introduction |
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1 | (28) |
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Distinctions Regarding Public Budgeting |
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2 | (6) |
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Responsible Government and Budgeting |
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8 | (8) |
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Budgets and Budgeting Systems |
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16 | (4) |
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Information and Decision Making |
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20 | (3) |
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23 | (6) |
Chapter 2: The Public Sector in Perspective |
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29 | (20) |
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Relative Sizes of the Private and Public Sectors |
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29 | (6) |
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The Magnitude and Growth of Government |
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35 | (7) |
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Sources of Revenue and Purposes of Government Expenditures |
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42 | (4) |
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46 | (3) |
Chapter 3: Budget Cycles |
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49 | (14) |
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49 | (7) |
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56 | (4) |
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60 | (3) |
Chapter 4: Budget Preparation: The Revenue Side |
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63 | (40) |
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63 | (27) |
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|
90 | (6) |
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96 | (7) |
Chapter 5: Budget Preparation: The Expenditure Side |
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103 | (46) |
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104 | (2) |
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Structuring the Request Process |
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106 | (9) |
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115 | (22) |
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137 | (12) |
Chapter 6: Budget Preparation: The Decision Process |
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149 | (44) |
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Decisions on Budget Requests |
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149 | (25) |
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174 | (12) |
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186 | (7) |
Chapter 7: Policy and Program Analysis |
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193 | (34) |
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193 | (7) |
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Methods and Techniques of Analysis |
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200 | (14) |
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Organizational Locus and Use of Analysis |
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214 | (6) |
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220 | (7) |
Chapter 8: Budget Approval: The Role of the Legislature |
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227 | (30) |
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228 | (11) |
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239 | (12) |
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251 | (6) |
Chapter 9: Budget Approval: The U.S. Congress |
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257 | (42) |
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Evolution of the Federal Budget Process |
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258 | (10) |
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The Resulting Congressional Timetable |
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268 | (6) |
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From Deficit to Surplus to Deficit, 1991-2003 |
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274 | (5) |
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Proposed Reforms and Their Prospects |
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279 | (11) |
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290 | (9) |
Chapter 10: Budget Execution |
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299 | (62) |
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Budget Office and Agency Relations |
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299 | (16) |
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Tax Administration and Debt Collection |
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315 | (9) |
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324 | (11) |
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335 | (13) |
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348 | (2) |
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350 | (11) |
Chapter 11: Financial Management: Accounting, |
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361 | (66) |
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Auditing, and Information Systems Governmental Accounting |
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361 | (29) |
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390 | (7) |
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397 | (19) |
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416 | (11) |
Chapter 12: Financial Management: Capital Budgeting and Debt |
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427 | (50) |
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Capital Planning, Budgeting, and Asset Management |
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428 | (16) |
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State and Local Bond Financing |
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444 | (17) |
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Debt Capacity and Management |
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461 | (8) |
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469 | (8) |
Chapter 13: Government Personnel and Pensions |
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477 | (26) |
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Personnel Impacts and Pension Plans |
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477 | (16) |
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493 | (5) |
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498 | (5) |
Chapter 14: Intergovernmental Relations |
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503 | (54) |
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Structural and Fiscal Features of the Intergovernmental System |
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503 | (10) |
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Patterns of Interaction Among Levels of Government |
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513 | (20) |
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Types of Fiscal Assistance |
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533 | (7) |
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Restructuring Patterns of Intergovernmental Relations |
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540 | (10) |
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550 | (7) |
Chapter 15: Government, the Economy, and Economic Development |
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557 | (48) |
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The United States and the World Economy |
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558 | (3) |
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Objectives of Economic Policy |
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561 | (15) |
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Anticipating Economic Conditions |
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576 | (8) |
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Tools Available to Affect the Economy |
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584 | (13) |
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Redistributional Effects of Economic Policy |
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597 | (2) |
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599 | (6) |
Concluding Remarks |
|
605 | (4) |
Bibliographic Note |
|
609 | (6) |
Index |
|
615 | |