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Tabla de contenidos provista por Syndetics

• Preface(p. ix)
• Acknowledgments(p. xiii)
• Chapter 1 Introduction(p. 1)
• Distinctions Regarding Public Budgeting(p. 2)
• Responsible Government and Budgeting(p. 8)
• Budgets and Budgeting Systems(p. 17)
• Information and Decision Making(p. 21)
• Summary(p. 24)
• Chapter 2 The Public Sector in Perspective(p. 31)
• Relative Sizes of the Private and Public Sectors(p. 31)
• The Magnitude and Growth of Government(p. 37)
• Sources of Revenue and Purposes of Government Expenditures(p. 45)
• Summary(p. 49)
• Chapter 3 Budget Cycles(p. 53)
• The Budget Cycle(p. 53)
• Scrambled Budget Cycles(p. 63)
• Summary(p. 66)
• Chapter 4 Budgeting for Revenues: Income Taxes, Payroll Taxes, and Property Taxes(p. 69)
• Principles of Taxation(p. 70)
• Income, Payroll, and Property Taxes(p. 76)
• Summary(p. 99)
• Chapter 5 Budgeting for Revenues: Transaction-Based Revenue Sources(p. 105)
• Retail Sales and Other Consumption Taxes(p. 106)
• User Charges(p. 115)
• Lotteries, Casinos, and Other Forms of Gambling(p. 120)
• Revenue Estimating(p. 124)
• Summary(p. 127)
• Chapter 6 Budget Preparation: The Expenditure Side(p. 133)
• Early Developments(p. 134)
• Structuring the Request Process(p. 136)
• Systems of Budgeting(p. 147)
• Summary(p. 175)
• Chapter 7 Budget Preparation: The Decision Process(p. 187)
• Decisions on Budget Requests(p. 188)
• Budget Documents(p. 208)
• Summary(p. 237)
• Chapter 8 Budget Approval: The Role of the Legislature(p. 245)
• Constraints on Legislatures(p. 246)
• The Legislative Budget Process(p. 254)
• Legislative Oversight(p. 267)
• Summary(p. 272)
• Chapter 9 Budget Approval: The U.S. Congress(p. 279)
• Evolution of the Federal Budget Process(p. 280)
• The Resulting Congressional Timetable(p. 290)
• From Deficit to Surplus to Deficit, 1991-2007(p. 297)
• Proposed Reforms and Their Prospects(p. 305)
• Summary(p. 316)
• Chapter 10 Budget Execution(p. 325)
• Budget Office and Agency Relations(p. 325)
• Tax Administration and Debt Collection(p. 347)
• Cash Management(p. 357)
• Procurement(p. 370)
• Risk Management(p. 389)
• Summary(p. 391)
• Chapter 11 Financial Management: Accounting, Reporting, and Auditing(p. 409)
• Governmental Accounting(p. 410)
• Reporting(p. 442)
• Governmental Auditing(p. 454)
• Summary(p. 463)
• Chapter 12 Capital Assets: Planning and Budgeting, Analysis, and Management(p. 473)
• Capital Planning and Budgeting(p. 474)
• Capital Project Analysis(p. 493)
• Asset Management(p. 506)
• Summary(p. 513)
• Chapter 13 Capital Finance and Debt Management(p. 519)
• Types of Finance(p. 520)
• State and Local Debt Financing(p. 522)
• Debt Capacity and Management(p. 547)
• Private Equity Financing for Public Capital Assets(p. 558)
• Summary(p. 566)
• Chapter 14 Intergovernmental Relations(p. 575)
• Structural and Fiscal Features of the Intergovernmental System(p. 575)
• Patterns of Interaction Among Levels of Government(p. 590)
• Types of Fiscal Assistance(p. 616)
• Restructuring Patterns of Intergovernmental Relations(p. 630)
• Summary(p. 646)
• Chapter 15 Government, the Economy, and Economic Development(p. 659)
• Measuring the Size of the Economy(p. 660)
• The United States and the World Economy(p. 661)
• Objectives of Economic Policy(p. 668)
• Anticipating Economic Conditions(p. 686)
• Tools Available to Affect the Economy(p. 693)
• Equity and Government Economic Policy(p. 708)
• Summary(p. 713)
• Concluding Remarks(p. 719)
• Bibliographic Note(p. 727)
• Index(p. 735)

Notas de autor provistas por Syndetics

Robert D. Lee, Jr.: The Pennsylvania State University University Park, Pennsylvania
Ronald W. Johnson: Research Triangle Institute Research Triangle Park, North Carolina
Philip G. Joyce: The George Washington University Washington, District of Columbia