摘要:

What changes has the political earthquake of November 1994 wreaked on the federal budget and, in particular, on the president's budget? Are the policy dynamics of federal budgets so entrenched that they transcend politics and are impervious to shocks? Or do the political changes presage radical policy changes, reversing decades of cumulative commitments? Are budgetary institutions and processes flexible enough to accommodate enhanced conflicts while maintaining their integrity and purpose? This article discusses the fate of the 1995 budget and the initial problems faced in the president's budget for 1996.

ISSN:0275-1100    

DOI:10.1111/1540-5850.01036

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Previous scholarly analyses of national spending have shown a penchant for incre‐mentalism in interpreting changes. They have also focused almost exclusively on annual national outlays or annual expenditures. This article argues that, in many cases, budget authority figures provide a better basis for analyzing the national budget. The author gathered annual budget authority (BA) figures from fiscal years 1969 to 1993 and used this BA data for an empirical test of budget controllability. If the national budget has or has not been controlled in the recent past, then it should help us to judge whether or not it is controllable now. Five potential major budget interventions from fiscal year 1980 to 1993 were tested using an interrupted time‐series and two regression models. Different intervention results are anticipated depending upon whether one has a policy perspective that is incrementalist, international systemic, or domestic political. The analysis provides more support for the domestic political perspective than for incrementalist or international systemic views. Budget authority was found to be superior to outlays for linking budget results to policy decisions. The national budget responded appropriately to policy decisions in the recent past. In this sense, the budget was controlled and we should view it as controlla

ISSN:0275-1100    

DOI:10.1111/1540-5850.01037

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

This article addresses the impact that state debt management has on the debt activity of a state debt program. A quantitative measure of state debt management is developed and used in analysis of state debt activity. The study finds that states with decentralized debt management issue more long‐term debt as compared to states with other forms of debt management. The study also investigates the impact other institutional variables have on state debt activity and highlights the interaction effects of these variables with the institutional debt management variable. The study finds that the effects of previously tested variables such as the number of public authorities and constitutional debt limitations on debt activity are altered if the form of debt management is considere

ISSN:0275-1100    

DOI:10.1111/1540-5850.01038

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Although state and local public pension plans hold approximately one‐third of the $3 trillion asset total of U.S. pension funds and represent sixteen million workers, relatively little research has been done on their funded status. This article presents the results of a longitudinal and comparative analysis of the funding condition of state and local public pension plans. The study includes 205 plans representing 91 percent of the total assets and approximately 94 percent of the members of state and local public pension plans. By examining the period from 1988 through 1992, the article provides a general 'assessment of the funded status of state and local public pension plans and concludes that, as a whole, the plans are adequately funded and have improved in their funded condition over tim

ISSN:0275-1100    

DOI:10.1111/1540-5850.01039

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.01040

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

The growing divergence between everyday realities and the way the Dutch Tax and Customs Administration (DTCA) operated prompted it to adjust its procedures from the mid‐1970s onwards.At first, it was thought that adjustment would be confined to the primary processes of the DTCA, its management style, and corporate culture. Gradually, however, it became apparent that this new modus operand!, based on a target‐group approach to taxpayers replacing its earlier “types of taxes”‐orientated approach, could only be realized by an overhaul of its organizational structure as a whole.Restructuring was formally rounded off on 1 June 1992. In 1993, the first year in which the DTCA operated fully in its restructured form, the benefits of the changes brought about in preceding years began to emerge.Society is constantly in motion. As society changes, the DTCA has to meet new challenges. To keep abreast of these changes, organizations need to be flexible and have the capacity for adaptation. Further adaptations on the part of the DTCA are therefore inevitable in the coming years.' The focus has been placed on working in the here‐and‐now, with the emphasis on broadening the DTCA public‐orientated approach, on adequately tackling the fraud problem, and on ensuring that legal strictures are met. The article is an attempt to explain the background and the approach taken by the DTCA, a large organization of considerable importance that has to be constantly on the move and will remain so in

ISSN:0275-1100    

DOI:10.1111/1540-5850.01041

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Books reviewed:L. R. Jones and Gmenn C. Bixler,Mission Financing to Realign National DefenceDonald Axclrod,Shadow Government: The Hidden World of Public Authorities ‐ And How They Control Over $1 Trillion of Your MoneyFred Thompson and L.R. Jones,Reinventing the Pentagon: How the New Public Management Can Bring Institutional RenewalAnthony Downs,New Visions for Metropolitan Ameri

ISSN:0275-1100    

DOI:10.1111/1540-5850.01042

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY