Fundamentals of public budgeting and finance
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Bibliographic Information
Fundamentals of public budgeting and finance
Palgrave Macmillan, c2019
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Note
Bibliography: p. 421-432
Includes index
"This Palgrave Macmillan imprint is published by the registered company Springer Nature Switzerland AG ... Cham, Switzerland"--T.p. verso
Description and Table of Contents
Description
Budgeting is probably the single most important function in government, considering the amount of money a government spends each year on various expenditure programs and activities, as well as the time it spends in preparing the budget, appropriating funds for these activities and, finally, executing them. This book integrates the complex theory and practice of public budgeting into a single text. Written in a simple, concise and easy to understand manner, The Fundamentals of Public Budgeting and Finance captures the multidimensional perspective of public budgeting that students, as well as practitioners will find useful.
Table of Contents
Preface
Chapter 1: Introduction: Market System and the Role of Government A Simple Illustration of How the Market System Operates Market Failure and the Need for Government Intervention Non-Market Failure Summary and Conclusion Review Questions
PART I: BUDGET BACKGROUND
Chapter 2: Evaluating a Tax System and Related Measures Objectives of Taxation Criteria for Evaluating a Tax System Optimal Tax Structure Methods of Tax Collection Incidence of Taxation Summary and Conclusion Review Questions
Chapter 3: An Overview of Government Expenditures Types of Government Expenditure Growth in Government Expenditure Causes of Growth in Government Expenditure Limits to Growth in Government Expenditure Optimal Government Expenditure Summary and Conclusion Review Questions Chapter 4: An Overview of Government Revenues Primary Sources of Revenue Other Sources of Revenue Revenue Capacity Summary and Conclusion Review Questions
PART II: THE OPERATING BUDGET
Chapter 5: Understanding the Budget Process A Brief History of Budget Development A Digression on Fund Structure Budget as a Cyclical Process Budget as a Political Process Summary and Conclusion Review Questions
Chapter 6: Budget Systems, Underlying Structures and Characteristics Budget Systems and Their Role in the Budget Process Types of Budget Systems Some Common Misconceptions Summary and Conclusion Review Questions
Chapter 7: Elements of Budget Forecasting Background and Purpose Forecasting Process Forecasting Methods Cash-Flow Forecasting Measuring Forecast Errors Forecast Evaluation Summary and Conclusion Review Questions
PART III: THE CAPITAL BUDGET
Chapter 8: Capital Budgeting and Improvement Process Characteristics of a Capital Budget Types of Capital Assets Capital Budgeting and Long-Term Planning Capital Budget Process Impact on the Operating Budget Summary and Conclusion Review Questions
Chapter 9: Evaluating Capital Projects and Budget Decisions Project Evaluation in Capital Budgeting Methods of Project Evaluation Summary and Conclusion Review Questions Chapter 10: Capital Rationing and Budget Allocation The Need for Capital Rationing in Government Conventional Approaches to Capital Rationing Alternative Approaches to Capital Rationing Other Programming Methods Application Dilemma Summary and Conclusion Review Questions
Chapter 11: Concluding Observations: Some Critical Issues The Deficit and Debt Problem Expenditure Growth Controversy A Capital Budget for the Federal Government The Looming State and Local Pension Crisis Other Related Issues Summary and Conclusion Review Questions
Appendices References Index
by "Nielsen BookData"