摘要:

Tax expenditures, credits and guarantees, and other nonconventional expenditures are prominent features of the public finances of the United States and other industrialized democracies. While reliable data on these practices have generally been available only for a decade or less, there is reason to believe that these types of transactions now constitute a larger share of total public expenditure than they did in the past. This article discusses the concepts arid implications of two types of nonconventional expenditures—tax expendituures and loans—as well as recent efforts to bring them within the scope of the budget process. The article deals mostly with American practices, but it also draws on the experiences of other democratic countr

ISSN:0275-1100    

DOI:10.1111/1540-5850.00704

出版商:Blackwell Publishers Ltd.    

年代:1986

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00705

出版商:Blackwell Publishers Ltd.    

年代:1986

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00706

出版商:Blackwell Publishers Ltd.    

年代:1986

数据来源: WILEY

摘要:

For well over half a century students of budgeting have assumed that the format into which a budget is cast influences budget decisions. Yet as late as 1980 Haves stated that “there is little or no material on the factors affecting outcomes in the budget process and, indeed, little basis for any judgment as to whether the character of the process has any significant impact on the results obtained.... The fundamental need is for analyses of exerience.” Since that time, several studies have analyzed budget outcomes quantitatively and related them to the budget formats used. This article provides a framework for integrating the results of these studies with earlier case descriptions of budget reforms. It then identifies an area that still needs exploring and presents the results of one study that addresses this n

ISSN:0275-1100    

DOI:10.1111/1540-5850.00707

出版商:Blackwell Publishers Ltd.    

年代:1986

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00708

出版商:Blackwell Publishers Ltd.    

年代:1986

数据来源: WILEY