摘要:

Several prominent budget systems of past years, such as the Planning Programming Budget System and Zero‐Base Budgeting, are no longer popular as comprehensive systems, each system has had a continuing effect on current practices. This article comments on the usefulness of several features of budget systems particularly from a management perspective. It also offers several criteria for design of budget systems which, it is hoped, would help prevent some of the problems that have been encountered in the pas

ISSN:0275-1100    

DOI:10.1111/1540-5850.00770

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

Fiscal pressures on California cities have been severe since the passage of Proposition 13. Federal and state aid policies have, in fact, exacerbated an already wrenching pattern of revenue losses since FY 77‐78. State aid, in particular, has perversely dropped the most for those cities hit hardest by reductions in other revenues outside their direct control. Despite this, California cities have kept total real per capita revenues and expenditures constant over this period by increasing revenues from a variety of local sources—and especially from current service charges for enterprise activities. Furthermore, cities hit hardest by exogenous revenue losses have increased locally raised revenues the most. In short, cities in California have responded to reductions in revenues outside their direct control by increasing revenues from sources within their direct control, rather than by reducing expenditures and their revenue‐increasing responses have tended to be in proportion to the losses they have faced in exogenous rev

ISSN:0275-1100    

DOI:10.1111/1540-5850.00771

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

Lotteries, the state fiscal gimmick of the eighties, operate in jurisdictions encompassing substantially more than half the nation's population and enjoy considerable public acceptance. The revenue they generate is small, rarely more than two percent of state general revenue, it is subject to major year‐to‐year swings, and it is very expensive to generate, particularly when vendor commissions are recognized as part of cost. Furthermore, lotteries bear a high implicit excise tax rate and, because of the pattern of play across income classes, appears to worsen the overall equity of the revenue system. Their economic impact appears to be that of an internal transfer, although states with major lottery equipment suppliers have most to gain, particularly if they do not operate their own lottery. Lotteries are not destined to become mainstays of government finance, although their spread is likely, even with the fiscal questions they ra

ISSN:0275-1100    

DOI:10.1111/1540-5850.00772

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

This study tests the appropriateness of two competing hypotheses drawn from the public finance literature about the impact of municipal utility profits on local tax and spending patterns. By comparing data from cities that own their electric utilities to nonelectric cities, this research finds that neither city expenditures nor property tax rates are significantly affected by the transfer of profits. The evidence suggests that the profits are used by cities with relatively weak tax bases to obtain revenues from tax‐exempt institutions, homeowners, and nonresident

ISSN:0275-1100    

DOI:10.1111/1540-5850.00773

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

In the context of diminishing availability of transit revenue, an important question for transit managers is what kind of information system or format should be used to signal costs and benefits of each required cut in the budget? Should the present MARTA process of negotiated across‐the‐board cuts in line item accounts be replaced by a formal results‐oriented system that could tie marginal cutback decisions to changes in operating and maintenance performance? In order to develop a preliminary answer, this article attempts first to measure managerial and service performance of line‐item cut;. Then, based on the FY 84‐87 MARTA experience, it argues that transit systems, should avoid the considerable costs of developing a comprehensive results‐oriented alternative to the line‐item method by using operations and management experience to trace only selected performance‐re

ISSN:0275-1100    

DOI:10.1111/1540-5850.00774

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

The uses and effects of microcomputers were examined in case studies in eight American cities. Most departments in these cities used the microcomputers for financial management activities of one type or another. Other important findings were that microcomputer uses were related to departmental functions, and that the effects of microcomputers on work, people and the organization were largely positive.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00775

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

James Edwin Kee,IntroductionBernard Pitsvada,The Executive Budget: An Idea Whose Time Has PassedNaomi Caiden,CommentsLouise Fisher,CommentsLance T. LeLoup,Comments

ISSN:0275-1100    

DOI:10.1111/1540-5850.00776

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00777

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

Books reviewed:A National Bureau of Economic Research Project Report, Harvey S. Rosen, (ed.)Studies in State and Local Public FinanceSteven D. Gold, (ed.)Reforming State Tax SystemsDaniel Bell and Lester Thurow,The Deficits: How Big? How Long? How Dangerous?

ISSN:0275-1100    

DOI:10.1111/1540-5850.d01-1497

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY