711:, or Program Planning Budgeting System, is the link between the line-item and program budgets and the more complex performance budget. As opposed to the more simple program budget, this decision making tool links the program under consideration to the ways and means of facilitating the program. This is meant to serve as a long-term planning tool so that decision makers are made aware of the future implications of their actions. These are typically most useful in capital projects. The planning portion of the approach seeks to link goals to objects or expected outcomes from specific outputs, which are then sorted into programs that convert inputs to outputs; finally, the budgeting of PPBS helps determine how to fund the program. A leader in the promotion of PPBS was
853:
to as policy formulation and includes the negotiation and planning of the budget formation. This is where the budget call is issued to outline the presentation form and recommend certain goals. During this phase, the organization reflects on the past and sets goals for the future, while reconciling the difference. The third phase is policy execution, which follows budget adoption is budget execution—the implementation and revision of budgeted policy. In this phase, the organization amends the budget as the fiscal year progresses. The fourth phase encompasses the entire budget process. This phase is auditing and evaluating the entire process and system to ensure that it is operating effectively. See the associated points below:
291:- governments influence demographic factors through public programs by implementing policies and programs aimed at changing the population size, age structure, and geographic distribution of a country's population. For example, governments may provide incentives for families to have more children in order to increase the birth rate and promote population growth, or they may provide healthcare and education programs to improve the health and education levels of the population, which can lead to demographic changes over time.
779:
retrospective setting. The functions associated with these values are listed under the
Traditional Model and are control, management, and planning. The Modern Model, taking a less rigid approach, has replaced the control function with the monitoring function, the management function with the steering function, and the planning function with the strategic brokering function.
728:
program's ability to use resources (or inputs) efficiently—by linking inputs to outputs—and/or effectively—by linking inputs to outcomes. A decision making—or allocation of scarce resources—problem is solved by determining which project maximizes efficiency and efficacy. The goal is to maximize the overall impact of the organization's resources.
630:: His work emphasized the political nature of budgeting, and he is known for developing the concept of "budgetary incrementalism," which describes the tendency of governments to make small, incremental changes to their budgets over time. He suggested that budgetary decision making is largely political, rather than based on economic conditions.
769:
receive their allocation based on their priority; priorities may include safe and secure communities, health, education, and community development among others. Outcome assessment then determines the efficacy of the programs. Although this approach is pro-democratic, critics suggest the administration of this process is extremely difficult.
860:
This step involves estimating the amount of revenue that the organization expects to generate in the upcoming period. This can be based on a variety of factors, such as economic trends, past performance, and industry data. The revenue estimation is typically performed by the finance director, clerk's
727:
attempts to solve decision making problems based on a programs ability to convert inputs to outputs and/or use inputs to affect certain outcomes. Whatever performance may be judged by a certain program's ability to meet certain objectives that contribute to a more abstract goal as calculated by that
371:
Governments use public budgeting to allocate and manage financial resources in order to achieve social and economic objectives. Governments are to redistribute money in a socially beneficial way. In order to do so they need to raise the money from people in the most efficient and equitable manner or
852:
Typically, the budget cycles occurs in four phases. The first phase requires policy planning and resource analysis and includes revenue estimation. This is usually performed by individuals or teams within the executive branch, such as the finance director, manager, etc. The second phase is referred
697:
is arguably the simplest form of budgeting, this approach links the inputs of the system to the system. These budgets typically appear in the form of accounting documents that express minimal information regarding purpose or an explicit object within the system. The focus is on controlling spending
311:
for new means of transport, such as highways or public transportation systems. They may also provide funding for research and development of new technologies, such as renewable energy or artificial intelligence, which can help to drive innovation and economic growth. Additionally, governments also
145:
Resource management is an important aspect of public budgeting, as it involves the allocation, utilization, and monitoring of financial, human, and other resources. Some key considerations in resource management of public budgeting include: prioritisation, efficiency, accountability, transparency,
761:
is an instrument developed by the United States Office of
Management and Budget (OMB) to measure and assess the effectiveness of federal programs that review the program’s purpose and design, strategic planning, program management, and program results and accountability. The scores are rated from
894:
The budget execution phase involves monitoring the budget throughout the fiscal year and making any necessary adjustments. This can include amending the budget to reflect changes in revenue or unexpected expenses. The finance department must ensure that the budget is being followed and that any
768:
is a response to poor economic conditions. As opposed to incremental budgeting, where resource allocation is determined based on marginal shifts in costs, priority based budgeting fixes the amount of governmental resources and then allocates resources across the various programs. The programs
704:
takes a normative approach to budgeting in that decision making—allocating resources—is determined by the funding of one program instead of another based on what that program offers. The goal is to allocate resources based on the relative importance of each program to the overall mission of the
201:
Public budgeting aims to allocate and manage government resources in a manner that maximizes their effectiveness and efficiency to attain public objectives and advance the welfare of the community. Furthermore, it also fosters accountability, transparency, and public participation in the budget
778:
A government's budget is a comprehensive financial plan that outlines its priorities and objectives for a given period. As a policy document, a government's budget is designed as a plan for implementing its policy. Traditionally, budgets served as a more rigid tool to implement policy in a
83:'s perspective focuses on the accountability value in budgeting which analyzes the amount budgeted to the actual expenditures thereby describing the "wisdom of the original policy". Smith and Lynch's public manager's perspective on a budget is a policy tool to describe the implementation of
751:
is a budgeting approach that combines elements of incrementalism and ZBB and that pioneered by
President George H. W. Bush as a means to cut government spending. Under this approach, certain programs would be affected by changes in population growth and inflation. This approach can help
146:
flexibility. Public budgets are of a greater size, however, the responsibility for them is assigned to relatively small number of executive representatives. Authors Robert D. Lee. Jr. et al. argue that governments do not use all available resources, even though this has been violated in
254:
It is an effect that affects people beyond those who are targets of a particular service. Externalities can be either positive or negative, depending on whether the effect is beneficial or harmful. Managing different externalities is also a domain where governments interfere.
951:
is a budgeting approach that requires justifying every dollar spent, rather than basing the budget on the previous year's spending. This approach forces government entities to critically evaluate every expense and prioritize resources based on the highest impact and greatest
566:"A plan for financing an enterprise or government during a definite period, which is prepared and submitted by a responsible executive to a representative body (or other duly constituted agent) whose approval and authorization are necessary before the plan may be executed." ~
272:- occur when the consumption or production of a good or service imposes costs on others, without compensation. Examples of negative externalities include pollution, noise, and traffic congestion. Some companies may pollute the environment, while they are maximizing their
933:
is a budget that is structured around specific programs or services, such as education or public safety. It allows for more detailed tracking of spending and performance metrics for each program, enabling governments to make data-driven decisions about resource
177:. It is a form of evaluating success of the private subject. The success of government cannot be measured in terms of profit because most of the activities managed by the government are unprofitable. Although, there are some government activities that yield
942:
is a budget that is based on achieving specific outcomes or objectives, rather than simply allocating resources. It emphasizes measuring and evaluating the effectiveness of government programs and services, and allocating resources to achieve the greatest
131:
Public budgeting refers to the process of allocating and managing public funds, typically by a government or other public organization. It involves setting priorities, estimating revenue, determining spending levels, and monitoring the use of funds.
874:
In this step, the finance department reviews past performance, sets goals for the future, and reconciles any differences between revenue projections and expected expenses. The department then creates a draft budget, which is reviewed and revised as
266:. Governments provide access to some level of education regardless of their wealth. Although this service is provided to a particular person the overall effect benefits the whole society. Other examples are healthcare, and research and development.
825:
focuses on the process of the system or program and its conversion of inputs (resources) into outputs (policy). Its focus on the process makes this value appropriate for performance budgets and most in-line with management and steering functions.
867:
The budget call is an announcement issued by the governing body that outlines the presentation form of the budget and recommends certain goals to be achieved. Typically, the budget call sets a deadline for departments to submit their budget
741:, the allocation of scarce resources—funding—is determined from a zero-sum accounting method. In government, each function of a department's section proposes certain objectives that relate to some goal the section could achieve if allocated
804:
uses the budget document as a means of constantly looking for possible directions and reacting to the environment. It can help the government stay attuned to changes in the environment and adjust its policies and spending accordingly.
667:: His work focuses on the role of budgeting in policy-making and the challenges of managing public finances in an era of fiscal austerity. He facilitated the discussion of the dichotomy between theory and practice of public budgeting.
233:: consumption of the public good from one person does not affect other person's use (everyone consumes national defence in the same way and one person's consumption of national defence does not diminish its availability to others).
881:
These are meetings where the governing body, departments, sections, the executive, and the public can discuss changes in the budget. These meetings are an opportunity for stakeholders to provide feedback and offer suggestions for
510:, because most of the countries could not follow this norm (during times of war and economic stagnation these rules have been constantly violated), even though it served as a rigid argument for cutting expenses.
380:. Finding the balance between income and expenditures is the goal in public budgeting but the specific income sources and services provided are equally important topic in the discussion about public budgeting.
832:
focuses on outputs and outcomes, measuring the impact of policy. This value follows both the program budget and PPBS budget approaches and coincides with the planning and strategic brokering functions.
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are those documents that describe the expenditures and revenues during a given period for the functioning of an organization. It also includes appropriations for salaries, utilities and other expenses.
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focuses on the inputs going into the system or program in action and is best characterized by the line-item budgeting approach. It is best suited for the control and monitoring functions of a budget.
482:. Fiscal rules can have positive or negative outcomes according to the responsibility of the government. For governments that consume rising shares of national income, these rules may prevent enormous
297:- governments are able to bear or regulate risks connected to activities that would not be manageable for the private sector due to their ability to raise funds through taxation or borrowing (such as
427:
spendings that undergo an approval process which aims to modify the properties of those expenditures and can be modified every year, these can be operations of federal departments or investments in
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that describes a timeline for acquisition and payment of debt. Thus, a capital budget is used to fund large, long-term investments in infrastructure, such as roads, bridges, and public buildings.
79:
where allocating resources to one consumer takes resources away from another consumer. The role of the economist, therefore, is to provide decision makers with the best possible information. The
524:, in some countries this meant that spendings should not exceed the government revenue that would be accumulated at full employment, the aim was to have an approximately same real output as the
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and had to adapt much stronger cuts on expenditures. As balanced budgets are not possible during economic fluctuations, governments are now focusing on long-term prospects perceiving
181:
which cannot be always measured in terms of money, even though we realize there is an existing benefit to such programs. Authors Robert D. Lee. Jr. et al. provide an example of
622:: the Father of Public Finance; identified the three roles of government in the economy: allocation of resources, distribution of goods and services, and economy stabilization.
737:
is a response to an incremental decision making process whereby the budget of a given fiscal year (FY) is largely decided upon by the existing budget of FY-1. In contrast to
240:
are also referred to as goods that cannot be provided by the market efficiently or will not be provided by the market at all. This idea was originally presented by economist
220:
They suggest that this is the main difference from corporate products that are mostly consumed by an individual. Public goods have two main properties that indicate them.
406:. To address these issues, governments can implement measures such as simplifying the tax code, reducing tax rates, and increasing tax enforcement efforts. However, some
653:
Operational
Control; focused on proper execution of specific tasks that provide the most efficient and effective means of meeting the goals and objectives ordered by
673:: His work has emphasized the importance of setting clear goals and measuring performance in order to improve the efficiency and effectiveness of public budgeting.
638:: He is known for his work on budgetary reforms and his contributions to the field of performance-based budgeting. He outlined the three functions of budgeting:
262:- occur when the consumption or production of a good or service has a beneficial effect on others, without compensation. One of the most typical examples is
395:. These revenue streams are used to fund a wide range of public services, including national defence, social welfare programs, and public infrastructure.
681:: He is known for his work on the use of "policy tools" in the budgeting process, and his emphasis on the importance of evidence-based decision-making.
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There are several types of public budgets that governments may use to allocate resources and plan for future spending. The most common types are:
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is the process of planning for future purchases above a certain cost threshold or extended life span. This budget is typically accompanied by a
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and a discipline in the academic study of public administration. Budgeting is characterized by its approaches, functions, formation, and type.
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is managed by the private sector. Governments have almost unlimited power to decide how much money will be used for public purposes, whereas
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effective (ranging between 85 and 100 points), moderately affective (70-84 points), adequate (50-69 points), and ineffective (0-49 points).
716:
502:
governments focused on balanced budget, each year they targeted the revenue expenditure balance but did not differentiate between
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Management
Control; management's process of assuring effective and efficient accomplishment of goals and objectives laid out via
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final approval by the legislative body. Once the budget is adopted, it becomes the official plan for the upcoming fiscal year.
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organizations maintain fiscal discipline while also allowing for some flexibility in response to changing circumstances.
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Three values are generally discussed in the literature of public budgeting: accountability, efficiency, and efficacy.
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more predictable over time . On the other hand, this implies that governments have much less space to control the
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which cannot be directly measured in terms of money, although future earnings can be estimated according to the
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614:: argued for a budgeting theory based on economic values; strongly contributing to the study of public finance.
345:
450:
became higher overtime and are the greater part of public expenditures. Most of them are closely connected to
608:: sparked the normative question regarding how scarce resources ought to be distributed to unlimited demands.
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rather than balancing the budget. Governments used debt with the aim to stimulate the economy, but after the
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sees the budget process as "a political event conducted in the political arena for political advantage". The
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216:"Some government services yield public or collective benefits that are of value to society as a whole"
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193:. That is why more abstract terms of measuring results of governmental activities are preferable.
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as countries around the world adopted various fiscal rules to enforce sustainability and to make
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Authors Robert W. Smith and Thomas D. Lynch describe public budgeting through four perspectives:
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Cleveland, Frederick A. (November 1915). "Evolution of the Budget Idea in the United States".
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276:. It is the role of the government to prevent or minimize the cost arising from such actions.
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A Practical Guide for Policy
Analysis: The Eightfold Path to More Effective Problem Solving
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incorporate some profitable activities. However, most of the revenues are accumulated from
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process to ensure that government decisions align with public priorities and expectations.
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154:. On the other hand, they suggests that during times unaffected by the crisis most of the
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as a response to the traditional management function, the steering function serves as a
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refers to the amount of money the government has to pay each year on interests on the
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342:(roads, bridges, telecommunication, water supply, heat, electricity, public lighting)
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in his seminal paper, "The Pure Theory of Public
Expenditure," published in 1954.
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these rules shifted towards targeting balanced budget in the time horizon of one
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government is obligated to pay them according to law and they cannot be changed.
1639:. Brookings / Ash Institute Series, "Innovative Governance in the 21st Century".
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Rubin, Irene S. (1990). "Budget Theory and Budget
Practice: How Good the Fit?".
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organization. This approach quickly lends itself to the PPBS budgeting approach.
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The
Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing
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Strategic
Planning; deciding on the goals and objectives of an organization.
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The PerformanceStat Potential: A Leadership Strategy for Producing Results
227:: no one can be prevented from using them (for an example public lighting)
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Wildavsky, Aaron (1961). "Political Implications of Budgetary Reform".
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Schick, Allen (1966). "The Road to PPB: The Stages of Budget Reform".
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The leading question: "On what basis shall it be decided to allocate
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307:- governments can help facilitate technological change by providing
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431:, etc. Discretionary spendings are consisting from the half out of
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The Annals of the American Academy of Political and Social Science
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is reliable on their ability to sell their product on the market.
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Lee, Robert D.; Johnson, Ronald Wayne; Joyce, Philip G. (2013).
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views budgeting as a matter of allocating resources in terms of
1480:"Richard A. Musgrave, 96, Theoretician of Public Finance, Dies"
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Public Budgeting in Context: Structure, Law, Reform and Results
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Key, V. O. (December 1940). "The Lack of a Budgetary Theory".
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have gone through three stages of public budgeting scenarios.
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dollars to activity A instead of activity B?" ~V. O. Key Jr.
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the governments could not balance out the budget by raising
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The main sources of federal income in the United States are
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Lewis, Verne B. (1952). "Toward a Theory of Budgeting".
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Lee, Robert D.; Johnson, Ronald; Joyce, Philip (2008).
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Basically, there are three main types of spendings:
87:. Further, they develop an operational definition:
592:: constructed a practical definition of budgeting.
1121:The Economics of Globally Shared and Public Goods
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136:Differences between public and private budgeting
1412:The Movement for Budgetary Reform in the States
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1011:Smith, Robert W.; Lynch, Thomas Dexter (2004).
1679:(8th ed.). Jones & Bartlett Learning.
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600:: describes the purpose of a budget document.
398:The aim of the government is to minimize the
8:
861:office, budget director, manager, or a team.
785:: focuses on the assessing the outcomes and
212:Authors Robert D. Lee. Jr. et al. say that:
1041:Willoughby, Katherine G. (September 2014).
391:for Social Security and Medicare), and the
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690:Examples of budgeting approaches include:
38:Academic subfield of public administration
715:'s use in the United States Government's
1478:Walsh, Mary Williams (20 January 2007).
486:of the country during their governance.
173:motivation is driven by maximisation of
1294:"The Role of Fiscal Rules in Budgeting"
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1004:
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1410:Willoughby, William Franklin (1918).
1015:. Pearson/Prentice Hall. p. 37.
150:during times of major crises such as
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1160:Leach, John (2003). "Public Goods".
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470:There has been a huge shift towards
119:, usually compared with one or more
1698:. Jones & Bartlett Publishers.
584:Leading theorists and contributions
1292:Schick, Allen (11 December 2003).
895:deviations are addressed promptly.
837:Six steps of the budgetary process
698:rather than maximising efficiency.
534:with the demand for balancing the
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1369:American Political Science Review
111:period, including an estimate of
1244:Leach, John (2003). "Taxation".
316:and other market instabilities.
312:regulate industries to prevent
115:, together with an estimate of
774:Functions of a budget document
757:Program Assessment Rating Tool
410:cannot be avoided completely.
1:
1414:. D. Appleton. pp. 1–8.
1277:Lee, Johnson & Joyce 2013
1232:Lee, Johnson & Joyce 2013
1217:Lee, Johnson & Joyce 2013
1205:Lee, Johnson & Joyce 2013
1193:Lee, Johnson & Joyce 2013
1107:Lee, Johnson & Joyce 2013
1092:Lee, Johnson & Joyce 2013
1080:Lee, Johnson & Joyce 2013
1569:Public Administration Review
1534:Public Administration Review
1499:Public Administration Review
1445:Public Administration Review
1254:10.1017/CBO9780511754180.022
1246:A Course in Public Economics
1170:10.1017/CBO9780511754180.013
1162:A Course in Public Economics
185:. It obviously yields great
1650:Bardach, Eugene S. (2019).
1013:Public Budgeting in America
724:Performance Based Budgeting
514:Dynamic fiscal management -
125:showing future requirements
33:Budget-proposal aggregation
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1343:10.1177/000271621506200103
1313:10.1787/budget-v3-art14-en
414:Public budget expenditures
387:, social insurance taxes (
95:for the accomplishment of
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1301:OECD Journal on Budgeting
1696:Public Budgeting Systems
1677:Public Budgeting Systems
1635:Behn, Robert D. (2014).
1610:Rubin, Irene S. (2019).
978:Constitutional economics
923:capital improvement plan
766:Priority Based Budgeting
550:as a drag on the future
346:research and development
321:Examples of public goods
197:Role of public budgeting
27:Not to be confused with
1129:10.1016/C2019-0-00433-5
1119:Seo, S. Niggol (2020).
900:Types of public budgets
686:Approaches to budgeting
423:Discretionary spendings
29:Participatory budgeting
568:Frederick A. Cleveland
500:Balanced budget norm -
367:Public budget revenues
281:Other responsibilities
270:negative externalities
260:positive externalities
156:Gross domestic product
129:
57:comprehensive planning
1723:Public administration
717:Department of Defense
597:William F. Willoughby
435:expenses in the USA.
385:individual income tax
89:
46:public administration
1248:. pp. 241–255.
1164:. pp. 155–156.
1065:: CS1 maint: year (
733:Zero-based budgeting
393:corporate income tax
305:Technological change
295:High-risk situations
141:Resource Management:
872:Budget Formulation:
858:Revenue Estimation:
809:Values in budgeting
802:Strategic Brokering
695:Line Item Budgeting
619:Richard A. Musgrave
590:Frederick Cleveland
558:Leading definitions
494:developed countries
472:mandatory spendings
448:Mandatory spendings
336:clean air and water
288:Demographic changes
117:resources available
1484:The New York Times
939:Performance budget
655:management control
648:strategic planning
492:suggests that the
440:Mandatory spending
113:resources required
107:within a definite
1705:978-1-4496-2790-4
1621:978-1-5443-5783-6
1421:978-0-697-00174-0
1279:, pp. 38–43.
1263:978-0-521-53567-0
1234:, pp. 38–39.
1219:, pp. 26–27.
1179:978-0-521-53567-0
1138:978-0-12-819658-8
1052:978-1-118-50932-6
1022:978-0-13-097993-3
983:Political economy
948:Zero-based budget
918:Capital budgeting
910:Operating budgets
892:Budget Execution:
789:of expenditures.
702:Program Budgeting
518:the World War II.
378:social insurances
299:space exploration
148:the United States
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532:Fiscal targets -
526:potential output
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402:of taxation and
400:dead weight loss
332:national defence
225:Nonexcludability
91:A "budget" is a
77:opportunity cost
42:Public budgeting
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1118:
1117:
1113:
1105:
1098:
1094:, pp. 3–5.
1090:
1086:
1082:, pp. 2–3.
1078:
1074:
1057:
1053:
1045:. Jossey-Bass.
1040:
1039:
1030:
1023:
1010:
1009:
996:
991:
959:
902:
850:
846:
842:
840:
839:
811:
800:
776:
749:Flexible Freeze
713:Robert McNamara
688:
627:Aaron Wildavsky
586:
560:
552:economic growth
508:economic growth
416:
369:
323:
283:
252:
210:
199:
183:cancer research
138:
61:decision-making
39:
36:
23:
22:
15:
12:
11:
5:
1741:
1739:
1731:
1730:
1725:
1715:
1714:
1711:
1710:
1704:
1689:
1686:
1683:
1682:
1667:
1660:
1642:
1627:
1620:
1602:
1581:10.2307/976865
1575:(2): 179–189.
1559:
1546:10.2307/973296
1540:(4): 243–258.
1524:
1511:10.2307/973628
1505:(4): 183–190.
1489:
1470:
1457:10.2307/972827
1435:
1420:
1402:
1356:
1318:
1281:
1269:
1262:
1236:
1221:
1209:
1197:
1195:, p. 137.
1185:
1178:
1152:
1137:
1111:
1096:
1084:
1072:
1051:
1028:
1021:
993:
992:
990:
987:
986:
985:
980:
975:
970:
968:Budget process
965:
958:
955:
954:
953:
944:
935:
930:Program budget
926:
914:
901:
898:
897:
896:
889:
883:
876:
869:
862:
838:
835:
817:Accountability
810:
807:
775:
772:
771:
770:
763:
753:
746:
739:incrementalism
729:
720:
709:PPBS Budgeting
706:
699:
687:
684:
683:
682:
678:Eugene Bardach
674:
671:Robert D. Behn
668:
664:Irene S. Rubin
659:
658:
651:
644:
640:
639:
631:
623:
615:
612:Verne B. Lewis
609:
605:V. O. Key, Jr.
601:
593:
585:
582:
581:
580:
570:
559:
556:
522:economic cycle
476:public budgets
429:infrastructure
415:
412:
368:
365:
364:
363:
358:
353:
348:
343:
340:infrastructure
337:
334:
329:
322:
319:
318:
317:
309:infrastructure
302:
292:
282:
279:
278:
277:
267:
251:
246:
242:Paul Samuelson
235:
234:
228:
209:
204:
198:
195:
171:Private sector
166:Profit Motive:
160:private sector
137:
134:
53:incrementalism
44:is a field of
37:
24:
14:
13:
10:
9:
6:
4:
3:
2:
1740:
1729:
1726:
1724:
1721:
1720:
1718:
1707:
1701:
1697:
1692:
1691:
1687:
1678:
1671:
1668:
1663:
1657:
1653:
1646:
1643:
1638:
1631:
1628:
1623:
1617:
1613:
1606:
1603:
1598:
1594:
1590:
1586:
1582:
1578:
1574:
1570:
1563:
1560:
1555:
1551:
1547:
1543:
1539:
1535:
1528:
1525:
1520:
1516:
1512:
1508:
1504:
1500:
1493:
1490:
1485:
1481:
1474:
1471:
1466:
1462:
1458:
1454:
1450:
1446:
1439:
1436:
1431:
1427:
1423:
1417:
1413:
1406:
1403:
1398:
1394:
1390:
1386:
1382:
1378:
1374:
1370:
1363:
1361:
1357:
1352:
1348:
1344:
1340:
1336:
1332:
1325:
1323:
1319:
1314:
1310:
1306:
1302:
1295:
1288:
1286:
1282:
1278:
1273:
1270:
1265:
1259:
1255:
1251:
1247:
1240:
1237:
1233:
1228:
1226:
1222:
1218:
1213:
1210:
1207:, p. 27.
1206:
1201:
1198:
1194:
1189:
1186:
1181:
1175:
1171:
1167:
1163:
1156:
1153:
1148:
1144:
1140:
1134:
1130:
1126:
1122:
1115:
1112:
1108:
1103:
1101:
1097:
1093:
1088:
1085:
1081:
1076:
1073:
1068:
1062:
1054:
1048:
1044:
1037:
1035:
1033:
1029:
1024:
1018:
1014:
1007:
1005:
1003:
1001:
999:
995:
988:
984:
981:
979:
976:
974:
973:Budget theory
971:
969:
966:
964:
961:
960:
956:
950:
949:
945:
941:
940:
936:
932:
931:
927:
924:
920:
919:
915:
912:
911:
907:
906:
905:
899:
893:
890:
887:
884:
882:improvements.
880:
877:
873:
870:
866:
863:
859:
856:
855:
854:
845:
836:
834:
831:
827:
824:
820:
818:
814:
808:
806:
803:
799:for managing.
798:
794:
790:
788:
784:
780:
773:
767:
764:
760:
758:
754:
750:
747:
744:
740:
736:
734:
730:
726:
725:
721:
719:in the 1960s.
718:
714:
710:
707:
703:
700:
696:
693:
692:
691:
685:
680:
679:
675:
672:
669:
666:
665:
661:
660:
656:
652:
649:
645:
642:
641:
637:
636:
632:
629:
628:
624:
621:
620:
616:
613:
610:
607:
606:
602:
599:
598:
594:
591:
588:
587:
583:
578:
574:
571:
569:
565:
562:
561:
557:
555:
553:
549:
545:
541:
537:
533:
529:
527:
523:
519:
515:
511:
509:
506:and years of
505:
501:
497:
495:
491:
487:
485:
481:
480:public budget
477:
473:
468:
466:
465:national debt
462:
460:
455:
453:
449:
445:
443:
441:
436:
434:
430:
426:
424:
419:
413:
411:
409:
405:
401:
396:
394:
390:
386:
381:
379:
375:
366:
362:
359:
357:
354:
352:
349:
347:
344:
341:
338:
335:
333:
330:
328:
325:
324:
320:
315:
310:
306:
303:
300:
296:
293:
290:
289:
285:
284:
280:
275:
271:
268:
265:
261:
258:
257:
256:
250:
249:Externalities
247:
245:
243:
239:
232:
229:
226:
223:
222:
221:
218:
217:
213:
208:
205:
203:
196:
194:
192:
191:value of life
188:
184:
180:
176:
172:
168:
167:
163:
161:
157:
153:
149:
143:
142:
135:
133:
128:
126:
122:
118:
114:
110:
106:
102:
98:
94:
88:
86:
85:public policy
82:
78:
74:
70:
66:
62:
58:
54:
49:
47:
43:
34:
30:
19:
1695:
1676:
1670:
1654:. CQ Press.
1651:
1645:
1636:
1630:
1614:. CQ Press.
1611:
1605:
1572:
1568:
1562:
1537:
1533:
1527:
1502:
1498:
1492:
1483:
1473:
1451:(1): 42–54.
1448:
1444:
1438:
1411:
1405:
1372:
1368:
1337:(1): 15–35.
1334:
1330:
1304:
1300:
1272:
1245:
1239:
1212:
1200:
1188:
1161:
1155:
1120:
1114:
1109:, p. 5.
1087:
1075:
1042:
1012:
946:
937:
928:
916:
908:
903:
891:
885:
878:
871:
865:Budget Call:
864:
857:
851:
829:
828:
822:
821:
816:
815:
812:
801:
796:
792:
791:
787:consequences
786:
782:
781:
777:
765:
755:
748:
742:
731:
722:
708:
701:
694:
689:
676:
670:
662:
654:
647:
635:Allen Schick
633:
625:
617:
611:
603:
595:
589:
576:
573:Theoretical:
572:
563:
531:
530:
513:
512:
499:
498:
490:Allen Schick
488:
469:
459:Net interest
457:
456:
446:
438:
437:
421:
420:
417:
397:
382:
370:
304:
294:
287:
253:
238:Public goods
236:
231:Nonrivalness
230:
224:
219:
215:
214:
211:
207:Public Goods
200:
169:
165:
164:
152:World War II
144:
140:
139:
130:
124:
121:past periods
120:
116:
112:
108:
104:
100:
96:
92:
90:
50:
41:
40:
1307:(3): 7–34.
934:allocation.
404:tax evasion
389:payroll tax
99:related to
1717:Categories
1661:1506368891
1597:5544438699
989:References
823:Efficiency
783:Monitoring
759:(P.A.R.T.)
564:Practical:
540:oil shocks
452:healthcare
351:healthcare
314:monopolies
101:objectives
81:accountant
69:politician
65:managerial
1397:143510249
1351:145477728
1147:241962501
1061:cite book
868:requests.
793:Steering:
504:recession
408:tax costs
356:judiciary
327:education
264:education
73:economist
1430:60735853
957:See also
830:Efficacy
745:dollars.
361:pensions
97:programs
1728:Budgets
1688:Sources
1389:1948194
943:impact.
875:needed.
536:economy
187:returns
1702:
1658:
1618:
1595:
1589:976865
1587:
1554:973296
1552:
1519:973628
1517:
1465:972827
1463:
1428:
1418:
1395:
1387:
1349:
1260:
1176:
1145:
1135:
1049:
1019:
963:Budget
841:": -->
516:after
274:profit
179:profit
175:profit
67:. The
63:, and
1585:JSTOR
1550:JSTOR
1515:JSTOR
1461:JSTOR
1393:S2CID
1385:JSTOR
1347:S2CID
1297:(PDF)
1143:S2CID
952:need.
797:guide
735:(ZBB)
548:debts
544:taxes
374:taxes
105:goals
1700:ISBN
1656:ISBN
1616:ISBN
1593:OCLC
1426:OCLC
1416:ISBN
1258:ISBN
1174:ISBN
1133:ISBN
1067:link
1047:ISBN
1017:ISBN
843:edit
484:debt
376:and
123:and
109:time
103:and
93:plan
1577:doi
1542:doi
1507:doi
1453:doi
1377:doi
1339:doi
1309:doi
1250:doi
1166:doi
1125:doi
31:or
1719::
1591:.
1583:.
1573:50
1571:.
1548:.
1538:26
1536:.
1513:.
1503:21
1501:.
1482:.
1459:.
1449:12
1447:.
1424:.
1391:.
1383:.
1373:34
1371:.
1359:^
1345:.
1335:62
1333:.
1321:^
1303:.
1299:.
1284:^
1256:.
1224:^
1172:.
1141:.
1131:.
1123:.
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1063:}}
1059:{{
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454:.
301:).
127:.
59:,
55:,
1708:.
1664:.
1624:.
1599:.
1579::
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1509::
1486:.
1467:.
1455::
1432:.
1399:.
1379::
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1341::
1315:.
1311::
1305:3
1266:.
1252::
1182:.
1168::
1149:.
1127::
1069:)
1055:.
1025:.
847:]
743:x
657:.
650:.
577:x
461:-
442:-
425:-
35:.
20:)
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