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1. |
The 1990 Budget Package: Redefining the Debate |
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Public Budgeting&Finance,
Volume 11,
Issue 1,
1991,
Page 3-24
James Edwin Kee,
Scott V. Nystrom,
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PDF (1270KB)
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摘要:
The debate of budgeting issues in the 1980s culminated in a dramatic change in 1990—the passage of the Omnibus Budget Reconciliation Act. The negotiations leading to this agreement considered the status of the deficit and the philosophical shift from “no new taxes” to “fair taxes.” It led to changes in direct spending, enforcement of budget targets, timing of the budget, sequesters usage, tax increases, and entitlemen
ISSN:0275-1100
DOI:10.1111/1540-5850.00891
出版商:Blackwell Publishing Ltd
年代:1991
数据来源: WILEY
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2. |
The Budget Enforcement Act of 1990: The Path to No Fault Budgeting |
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Public Budgeting&Finance,
Volume 11,
Issue 1,
1991,
Page 25-40
Richard Doyle,
Jerry McCaffery,
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PDF (1043KB)
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摘要:
The Budget Enforcement Act of 1990, included in the controversial and comprehensive budget legislation passed by Congress in October, makes a number of significant changes in federal budgeting. It shifts the focus of the budget process from deficit reduction to spending control, provides five‐year spending totals and mini‐sequesters for defense, international and domestic appropriations, and puts entitlements and revenue expenditures on a pay‐as‐you‐go basis. The Gramm‐Rudman‐Hollings deficit targets have been raised substantially, Social Security surpluses taken out of the deficit calculation and allowance made for further adjustments for inflation, Operation Desert Shield, and other emergency spending, minimizing the prospect for general sequestration. OMB has been given important new estimating authority and the roles of the congressional committees involved in budgeting have
ISSN:0275-1100
DOI:10.1111/1540-5850.00892
出版商:Blackwell Publishing Ltd
年代:1991
数据来源: WILEY
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3. |
Do Politicians Listen to Experts? The Budget Enforcement Act of 1990 and The Capacity to Budget |
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Public Budgeting&Finance,
Volume 11,
Issue 1,
1991,
Page 41-49
Naomi Caiden,
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PDF (556KB)
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摘要:
Last year offered a unique opportunity to compare the ideas of experts and politicians. The 1990 Budget Enforcement Act changed the federal budget process. Allen Schick's 1990 book, The Capacity to Budget, included ideas on how to improve budgeting at the federal level. A comparison is made between the new law and the new ideas in several areas of the budgetary process: deficit reduction; resource rationing; adjustment to changing expenditures; increasing budget honesty; decreasing conflict; rou‐tinizing the process; integrating the parts of the budget; and balancing claims and resource
ISSN:0275-1100
DOI:10.1111/1540-5850.00893
出版商:Blackwell Publishing Ltd
年代:1991
数据来源: WILEY
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4. |
The Bush Administration's Proposal for Credit Reform: Background, Analysis, and Policy Issues |
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Public Budgeting&Finance,
Volume 11,
Issue 1,
1991,
Page 50-65
James M. Bickley,
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PDF (951KB)
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摘要:
Large recent and forecasted federal outlays to cover losses on deposit insurance and federally‐assisted credit have increased concern in the executive and legislative branches about potential future liabilities of the federal government. These potential liabilities include federal credit; consequently, this renewed interest in federal credit reform. Credit reform would have to change the budgetary treatment of federal direct loans and federal guaranteed loans. Currently, the unified budget measures the cost of federal credit on a cash flow basis. Critics (including the Bush Administration) maintain that the appropriate budgetary measure of the costs of federal credit is the present value of the subsidies to credit recipients in the fiscal year that the credit is advanced. The Bush Administration's proposal for credit reform is presented in most detail in the Federal Credit Reform Act of 1989 (the Act), which was proposed but not enacted. The Act would have had federal officials estimate credit subsidies based on the equivalent interest rates in private credit markets. These subsidies would have been used to measure the budgetary cost of federal credit and would have required annual appropriations. Two credit revolving funds would have been established in the Treasury to finance credit flows. Many of these credit reform practices were included in the Omnibus Budget Reconciliation Act of 1990 thoug
ISSN:0275-1100
DOI:10.1111/1540-5850.00894
出版商:Blackwell Publishing Ltd
年代:1991
数据来源: WILEY
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5. |
Local Taxation in the Netherlands |
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Public Budgeting&Finance,
Volume 11,
Issue 1,
1991,
Page 66-79
M. Peter Hoek,
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PDF (838KB)
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摘要:
Provincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad‐based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial government
ISSN:0275-1100
DOI:10.1111/1540-5850.00895
出版商:Blackwell Publishing Ltd
年代:1991
数据来源: WILEY
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6. |
Line and Item |
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Public Budgeting&Finance,
Volume 11,
Issue 1,
1991,
Page 80-82
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PDF (197KB)
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ISSN:0275-1100
DOI:10.1111/1540-5850.00896
出版商:Blackwell Publishing Ltd
年代:1991
数据来源: WILEY
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7. |
Book Reviews |
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Public Budgeting&Finance,
Volume 11,
Issue 1,
1991,
Page 83-86
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PDF (285KB)
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摘要:
Books reviewed:Donald J. Savoie,The Politics of Public Spending in CanadaAllen Schick,The Capacity to BudgetEnrico Bulgione and George France,La Promozione della funzialitá nelle Istituzion: Publbliche: Il Caso del governo Local
ISSN:0275-1100
DOI:10.1111/1540-5850.00897
出版商:Blackwell Publishing Ltd
年代:1991
数据来源: WILEY
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