摘要:

The immediate effect of the Budget Enforcement Act (BEA) of 1990 was to cancel a pending $110 billion sequester and to change the Gramm‐Rudman‐Hollings deficit targets. These and other changes allowed Congress and the administration to escape responsibility for increases in the deficit if discretionary spending was kept within the caps and no new entitlement programs or revenue enhancements were added. This assumption and others relating to the empowerment of the Appropriations Committees and the new authority of the OMB are explored in this arti

ISSN:0275-1100    

DOI:10.1111/1540-5850.00924

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

The unpopularity of the Budget Enforcement Act of 1990 grew in light of the recession, recent international events, and continuing record budget deficits. This prompted many Congress members and congressional committees to consider the future of the Budget Enforcement Act of 1990. Two hearings, held in October and November of 1991, exemplify the kinds of choices facing the Congress and the type of advice that Congress has been receiving. This article reviews the testimony given at the hearings by experts with established knowledge of federal budgeting.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00925

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

States experienced considerable fiscal distress in 1991 as the recession led to widespread revenue shortfalls. In this environment, discretionary spending did not fare well. This article discusses five major policy areas: (1) state financial aid; (2) major changes in the “sorting out” of responsibilities between the state and local governments; (3) revenue diversification; (4) changes in limitations imposed on local taxes; and (5) new mandates handed down to cities and count

ISSN:0275-1100    

DOI:10.1111/1540-5850.00926

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00927

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

The achievement of economic growth and social equity in developing nations, whatever path they pursue, has been hampered by uncertainty, instability, and uncontrollability in budgeting. It appears likely that left to themselves, these budget systems will continue largely unchanged, with little or no progress toward eliminating poverty and advancing development. However, several options are available for restructuring budget systems through implementation of carefully devised systematic action plans.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00928

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

Several factors have created an environment that encourages the development of improved financial management systems in the Western Hemisphere. The U.S. Agency for International Development recently created the Latin American and Caribbean Regional Financial Management Improvement Project (LAC/RFMIP) which has several region‐wide initiatives underway as well as country‐specific activities. In addition, other donor/lender institutions, such as the United Nations, have major projects in progress in the region and a regional Donor Working Group composed of ten donor agencies meets regularly to coordinate activities. A comprehensive catalogue of all financial management improvements in the region has been prepared for the use of the Working Group. Finally, AID has drafted a long‐term strategy for improving financial management which is being circulated for com

ISSN:0275-1100    

DOI:10.1111/1540-5850.00929

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

This article evaluates the developmental efforts of the federal government of Nigeria and how these efforts have proceeded during the “boom and bust” cycles that have been a major feature of the Nigerian economy. The unpredictability of resource flows creates uncertainty in resource allocation and capital accumulation. Thus, economic development is subject to the characteristic “boom and bust budgeting,” resulting in disastrous delays and cancellations of expenditures and projects. For economic development to continue uninterrupted, Nigeria must develop a core of ability‐based, as opposed to needs‐based, programs that must be protected from the hazards of boom and bust budgeting and the bus

ISSN:0275-1100    

DOI:10.1111/1540-5850.00930

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

Soon after implementation in the 1930s, the general sales taxes emerged as the largest state tax source. In 1990, income taxes produced nearly as much state revenue as did sales taxes. Although income tax revenue have increased significantly, the sales tax is not in jeopardy of being replaced in the immediate future. The sales tax still remains a vital state fiscal concern, particularly to those states without a broad individual income tax.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00931

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00932

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

Books reviewed:Richard Fenno,The Emergence of a Senate Leader: Pete Domenici and the Reagan BudgetGirard Miller,Investing Public FundsMarcia Stigum,The Money MarketSaul D. Hofman and Laurence S. Seidman,The Earned Income Tax Credit: Antipoverty Effectiveness and Labour Market Effects

ISSN:0275-1100    

DOI:10.1111/1540-5850.00856-121

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY