摘要:

This article is an overview of the distinguished career of Jesse Burkhead, Professor Emeritus, Maxwell School, Syracuse University, and for eight years editor ofPublic Budgeting&Finance.For forty years he has influenced the field of budgeting through his teaching, articles and books. The article reflects on some of Burkhead's budgetary principles and observations which remain relevant to today's decision making.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00814

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

摘要:

This article examines the budget requests of Presidents Reagan and Bush for fiscal year 1990, and how the federal budget has changed during the decade of the 1980s. The author concludes that the federal budget has become less controllable, as the priorities and composition of federal expenditures have shifted during the Reagan years. While the Reagan and Bush budgets do not differ significantly, the manner in which they were constructed does. The effort of President Bush to define his budgetary version of a “kinder, gentler” America may be more illusory than real. The author also traces the change in federal assistance to state and local governments, concluding that, apart from transfer payments, the federal role has markedly decli

ISSN:0275-1100    

DOI:10.1111/1540-5850.00815

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

摘要:

Judicial decisions are one element in the erosion of local government budgetary discretion. For example, litigation concerning constitutional rights forces local government officials to allocate resources toward the rights‐based population. While rights‐based allocation decisions may narrow the budgetary discretion of public officials, some managers may, paradoxically, be “better‐off”—defined as the ability to protect and defend their budgets — when discretion is reduced. This thesis is tested through a case study of jail overcrowding litigation in a coun

ISSN:0275-1100    

DOI:10.1111/1540-5850.00816

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

摘要:

One of the least studied topics in comparative budgeting is how governments budget during economic and boom and bust cycles. Theory and past evidence suggest that national budgets of poorer countries are made and remade continuously over these periods. Case material from Nigeria as well as supplemental information from Ghana and Kenya illustrate the principal features of the persistence, types, and sequence of such repetitive budgeting. The experience of the three countries in boom and bust budgeting has considerable implications both for a theory of comparative budgeting and for national budget management and policy in Subsaharan Africa specifically.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00817

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

摘要:

This article examines the lease or borrow decision from the perspective of the United States federal government as the lessee. It argues that there are several sources of friction in the leasing market that will make leasing more costly than buying for the federal government. Nevertheless, the budget process contains powerful incentives for federal government agencies to lease even though leasing is the most costly alternative.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00818

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

摘要:

Budgetary practice in smaller units of local government has not been the subject of systematic examination. A survey of 122 towns, villages, and cities less than 25,000 population in upstate New York was conducted in spring 1987. This survey indicates that most key policymakers are satisfied with current practices and have been involved with budgeting for more than three years. Budgetary innovation has affected smaller governmental units, and the actual application is related to the educational levels of the official charged with budget preparation.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00819

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

摘要:

Out of the troubled economic atmosphere of the late 1970's grew a discontent with government in general and taxation in particular. The tax revolt took hold at the local level and placed limits on the growth of the property tax through celebrated citizen initiatives like Proposition 13 in California. At the national level, uneasiness with the role of government and a sense that taxation was too high culminated in 1980 with the election of Ronald Reagan. The electorate embraced promises of less government and lower taxes. For states, the tax revolt resulted in a number of state tax and expenditures limitations (TELS). Most had several things in common: they were adopted before 1983, they addressed state appropriations, and they were largely a western phenomenon spreading from California. The overall condition of state economies and structure of state tax systems, in combination with the sensitivity of policymakers to anti‐tax sentiment, have done more to limit state spending than have imposed restriction

ISSN:0275-1100    

DOI:10.1111/1540-5850.00820

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00821

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00822

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00823

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY