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The public budgeting and finance primer : key concepts in fiscal choices

Author: Jay Eungha Ryu
Publisher: Abingdon, Oxon ; New York : Routledge, 2015.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
This primer succinctly summarises key theoretical concepts in fiscal choice for both practitioners and scholars. The author contends that fiscal choice is ultimately a choice of both politics and economics. The book first introduces budget institutions and processes at various levels of government, which restrict budget decision makers' discretion. It also explains budget decision makers' efforts to make rational  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Ryu, Jay Eungha.
Public Budgeting and Finance Primer : Key Concepts in Fiscal Choice.
Hoboken : Taylor and Francis, ©2015
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Jay Eungha Ryu
ISBN: 9781317455097 1317455096
OCLC Number: 900942781
Notes: Originally published: M.E. Sharpe, 2014.
Description: 1 online resource
Contents: Cover; Half Title; Title Page; Copyright Page; Table of Contents; Preface; List of Abbreviations; Part I. Budget Process and Institutions; 1. Executive Budgeting System; Why Is an Executive Budgeting System Needed?; Historical Context of the Executive Budgeting System; The National Executive Budgeting System: President's Budget; State Executive Budgeting Systems; Local Executive Budgeting Systems; Continuing Debates on the Executive Budgeting System; Chapter Summary; 2. Legislative Budgeting System; Why Was Congressional Budgeting Created?; Early Observation of Congressional Budgeting. Revival of Congressional BudgetingLegislative Budgeting Systems in States; Prospect of Legislative Budgeting: The Case of Congressional Budgeting; Chapter Summary; 3. Line-Item Veto; How Does the Line-Item Veto Work?; Line-Item Veto in Practice; Fiscal Impacts of the Line-Item Veto; Implications of the Line-Item Veto for the Federal Government; Chapter Summary; 4. Balanced Budget Requirements; Efforts to Control Deficits; Balanced Budget Requirements (BBRs) in States; Fiscal Impacts of BBRs; Why Are BBRs Not Effective as a Fiscal Constraint? Recent Empirical Findings on Fiscal Impacts of BBRsA New Perspective on BBRs; Chapter Summary; 5. Tax and Expenditure Limits; Fiscal Authority of Local Governments; Historical Context of State's Control Over Local Fiscal Decisions; Types of State Control Over State and Local Fiscal Decisions; Why Are Tax and Expenditure Limits (TELs) Adopted?; Fiscal Impacts of TELs; Different Perspectives on Fiscal Impacts of TELs; Chapter Summary; 6. Rights-Based Budgeting; What Do Rights Mean to Budgets?; Quasi-Rights: How Do Court Decisions Affect Budgets? Empirical Findings on How Court Decisions Affect Budgets and AdministrationCourt Decisions and Budgets: State Education Financing; Prospects of Rights-Based Budgeting; Chapter Summary; 7. Divided vs. Unified Governments and Fiscal Choice; Divided vs. Unified Governments and Legislative Productivity; Divided vs. Unified Governments and Fiscal Choice; Empirical Findings on How Divided vs. Unified Governments Affect Fiscal Choice; Divided vs. Unified Governments and Information Processing; Tension From Divided Governments Continues to Cause Budget Conflicts; Chapter Summary. Part II. Rational Approaches to Resource Allocation8. Zero-Based Budgeting; Historical Context of Zero-Based Budgeting; Mechanisms of Zero-Based Budgeting; Critiques of Zero-Based Budgeting; Revival of Zero-Based Budgeting; Chapter Summary; 9. Performance-Based Budgeting; What Is Performance-Based Budgeting?; Why Is Performance-Based Budgeting Needed?; Mechanisms of Performance-Based Budgeting; Revival of Performance-Based Budgeting; General Challenges to the Implementation of Performance-Based Budgeting; Chapter Summary; 10. Performance-Based Budgeting: Challenges.
Responsibility: Jay Eungha Ryu.

Abstract:

This book succinctly summarizes key theoretical concepts in fiscal choice of public budgeting and finance. It explains key concepts in fiscal choice ultimately from the perspective of a choice  Read more...

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