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Preface | |
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Acknowledgments | |
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Introduction | |
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Distinctions Regarding Public Budgeting | |
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Responsible Government and Budgeting | |
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Budgets and Budgeting Systems | |
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Information and Decision Making | |
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Summary | |
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The Public Sector in Perspective | |
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Relative Sizes of the Private and Public Sectors | |
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The Magnitude and Growth of Government | |
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Sources of Revenue and Purposes of Government Expenditures | |
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Summary | |
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Budget Cycles | |
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The Budget Cycle | |
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Scrambled Budget Cycles | |
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Summary | |
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Budgeting for Revenues: Income Taxes, Payroll Taxes, and Property Taxes | |
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Principles of Taxation | |
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Income, Payroll, and Property Taxes | |
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Summary | |
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Budgeting for Revenues: Transaction-Based Revenue Sources | |
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Retail Sales and Other Consumption Taxes | |
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User Charges | |
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Lotteries, Casinos, and Other Forms of Gambling | |
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Revenue Estimating | |
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Summary | |
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Budget Preparation: The Expenditure Side | |
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Early Developments | |
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Structuring the Request Process | |
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Systems of Budgeting | |
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Summary | |
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Budget Preparation: The Decision Process | |
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Decisions on Budget Requests | |
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Budget Documents | |
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Summary | |
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Budget Approval: The Role of the Legislature | |
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Constraints on Legislatures | |
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The Legislative Budget Process | |
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Legislative Oversight | |
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Summary | |
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Budget Approval: The U.S. Congress | |
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Evolution of the Federal Budget Process | |
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The Resulting Congressional Timetable | |
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From Deficit to Surplus to Deficit, 1991-2007 | |
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Proposed Reforms and Their Prospects | |
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Summary | |
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Budget Execution | |
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Budget Office and Agency Relations | |
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Tax Administration and Debt Collection | |
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Cash Management | |
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Procurement | |
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Risk Management | |
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Summary | |
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Financial Management: Accounting, Reporting, and Auditing | |
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Governmental Accounting | |
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Reporting | |
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Governmental Auditing | |
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Summary | |
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Capital Assets: Planning and Budgeting, Analysis, and Management | |
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Capital Planning and Budgeting | |
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Capital Project Analysis | |
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Asset Management | |
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Summary | |
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Capital Finance and Debt Management | |
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Types of Finance | |
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State and Local Debt Financing | |
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Debt Capacity and Management | |
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Private Equity Financing for Public Capital Assets | |
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Summary | |
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Intergovernmental Relations | |
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Structural and Fiscal Features of the Intergovernmental System | |
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Patterns of Interaction Among Levels of Government | |
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Types of Fiscal Assistance | |
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Restructuring Patterns of Intergovernmental Relations | |
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Summary | |
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Government, the Economy, and Economic Development | |
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Measuring the Size of the Economy | |
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The United States and the World Economy | |
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Objectives of Economic Policy | |
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Anticipating Economic Conditions | |
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Tools Available to Affect the Economy | |
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Equity and Government Economic Policy | |
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Summary | |
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Concluding Remarks | |
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Bibliographic Note | |
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Index | |