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Public Budgeting in Context : Structure, Law, Reform and Results.

Public budgeting structure, process, legal framework and policy with examples from industrialized and developing countries Public Budgeting in Context examines budgeting at all levels of U.S. government-federal, state, and local-and in a sample of governments around the world. The book assesses the...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Willoughby, Katherine G.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken : Wiley, 2014.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Public Budgeting in Context: Structure, Law, Reform, and Results
  • Copyright
  • Contents
  • Preface
  • Acknowledgments
  • About the Author
  • Chapter One: Overview of Modern Public Budgeting
  • What Is a Budget?
  • Macro- and Micro-Budgeting
  • Public and Private Budgeting
  • The Role and Size of Government
  • Modeling the Budgetary Process
  • Branch and Root Methods of Decision Making
  • Punctuated Equilibrium
  • Real-Time Budgeting
  • Budget Principles
  • Conclusion
  • Discussion Questions
  • Notes
  • References
  • Chapter Two: Budget Foundations in Selected Countries
  • Developing Versus Industrialized Countries
  • Comparing Budgeting Systems
  • Australia
  • Brazil
  • Guatemala
  • India
  • Italy
  • Tanzania
  • Conclusion
  • Discussion Questions
  • Notes
  • References
  • Chapter Three: Budget Law and History of the US Federal Government
  • Early Budgeting
  • An Executive Budget Process Is Born
  • The Budget Act of 1921
  • Government Spending Growth and the Employment Act
  • Congress Strives for Credibility
  • Budget Balance and Management Improvement
  • Gramm-Rudman-Hollings of 1985
  • Budget Enforcement Act and Chief Financial Officers Act of 1990
  • Balanced Budget Act of 1997
  • The Great Recession, Federal Stimulus, the 2011 Budget Act, and a Partial Shutdown
  • Brinksmanship Brings Government Shutdown
  • Then and Now, Budget Numbers
  • Adherence to Rule of Law
  • Conclusion
  • Discussion Questions
  • Notes
  • References
  • Chapter Four: Budget Foundations in US States
  • The Fiscal Landscape of States: Two Centuries of Growth
  • Legal Foundations for State Budgeting
  • State Constitutions
  • State Budget Institutions and Rules
  • Performance Budgeting Laws in the States
  • Credit Ratings, GASB Standards, and Professional Guidelines
  • Credit Ratings
  • GASB Standards and Professional Guidelines
  • Conclusion
  • Discussion Questions.
  • Notes
  • References
  • Chapter Five: Budget Foundations in US Local Governments
  • The Multiplicity and Responsibilities of Local Governments
  • Local Government Powers
  • Dillon's Rule and Home Rule
  • Becoming a City in Georgia
  • Local Government Fiscal Stress and Bankruptcy
  • Jefferson County, Alabama
  • Central Falls, Rhode Island
  • Conclusion
  • Discussion Questions
  • Notes
  • References
  • Chapter Six: Executive Leadership and the Budget Agenda
  • Presidential versus Parliamentary Systems
  • Strategic Planning and the Budget Process
  • Public Leadership: Generating a Budget Plan
  • Executive Leadership in Parliamentary Systems
  • US Presidential Leadership and Budgeting
  • Presidential Job Performance
  • State Executive Leadership and Budgeting
  • Governors as Budget and Policy Leaders
  • Gubernatorial Agenda Setting: The Budget Message
  • State of State Addresses Before, During, and After the Great Recession
  • The Impact of Party on Gubernatorial Agenda
  • US Local Leadership
  • Leadership in a Strong Mayor City Government
  • Conclusion
  • Discussion Questions
  • Notes
  • References
  • Chapter Seven: Budget Powers of the Legislative Branch
  • Measuring Legislative Powers in the Budgetary Process
  • Legislative Budgeting in Select Governments
  • Australia
  • Brazil
  • United States
  • US State Governments
  • Legislative Reform
  • Conclusion
  • Discussion Questions
  • Notes
  • References
  • Chapter Eight: Public Budgeting and the Courts: Judicial Influence on Economies and Budgets
  • The Judiciary and the Economy
  • Courts and Public Policy
  • Courts and Health Care
  • Courts and Education
  • Courts and Public Pensions
  • Courts and Corrections
  • The Courts and Agency Budget Behavior
  • The Judiciary and the Budget
  • Budget Strategies of the Judiciary
  • Budget Stringency in the US Federal Judiciary
  • Judges, Courts, and Corruption.
  • Perceptions of Judicial Corruption around the World
  • Courts in the United States
  • The Judiciary in India
  • The Judiciary in Guatemala
  • Conclusion
  • Discussion Questions
  • Notes
  • References
  • Chapter Nine: The Bureaucracy, Citizens, the Media, and Public Budgets
  • The Budget-Maximizing Bureaucrat
  • Budget Execution Practices
  • Budget Execution in the United States
  • Budget Execution in Governments Around the World
  • Budget Execution in Subnational Governments
  • Citizens and Budgets
  • Citizen Participation in US State Budgeting
  • The Media and Public Budgets
  • Conclusion
  • Discussion Questions
  • Notes
  • References
  • Chapter Ten: Budget Mechanics and Reforms
  • Budget Types
  • Operating and Capital Budgets
  • Budget Formats
  • Budget Cycles and Timelines
  • Best Practices
  • Multiyear Perspective
  • Results-Oriented Budgeting
  • Structural Balance
  • Procurement and Contracting
  • Financial Reporting
  • Budget Reforms
  • New Public Management, Performance Measurement, and Budget Reform
  • Budget Transparency
  • Performance Budgeting Reforms
  • Gender Budgeting
  • US Local Governments
  • Conclusion
  • Discussion Questions
  • Notes
  • References
  • Chapter Eleven: Funding with Taxes and Other Revenues
  • Equity
  • Efficiency
  • Adequacy
  • Transparency
  • Collectability
  • Taxes in the United States and Guatemala
  • Taxing Wealth and Consumption in the United States
  • Taxes in Guatemala
  • Intergovernmental Revenues
  • Conclusion
  • Discussion Questions
  • Notes
  • References
  • Chapter Twelve: The Results of Government Spending
  • Human Rights Budget Work
  • Government Presence and Prosperity
  • Government Spending by Function
  • Social Indicators: Quality of Life
  • Country Competitiveness
  • Budget Reform in Italy
  • Health Care in Italy: Changing Budget Orientation
  • Budget Institutions, Reform, and Results
  • Conclusion.
  • Discussion Questions
  • Notes
  • References
  • List of Abbreviations and Acronyms
  • Index
  • End User License Agreement.