The Public Budgeting and Finance Primer

Preface PART I. BUDGET PROCESS AND INSTITUTIONS 1. Executive Budgeting System 2. Legislative Budgeting System 3. Line-Item Veto 4. Balanced Budget Requirements 5. Tax and Expenditure Limits 6. Rights-Based Budgeting 7. Divided vs. Unified Governments and Fiscal Choice PART II. RATIONAL APPROACHES TO RESOURCE ALLOCATION 8. Zero-Based Budgeting 9. Performance-Based Budgeting 10. Performance-Based Budgeting: Challenges 11. Cost-Benefit Analysis: Measurements and Time Values 12. Activity-Based Costing PART III. INFORMATION CAPACITY AND BUDGET CHOICE 13. Bounded Rationality and Budgetary Incrementalism 14. Stable Interactions Among Budget Actors 15. Disproportionate Information Processing 16. Budget-Maximizing Bureaucrats PART IV. PUBLIC CHOICE AND TAXATION 17. Public Goods and Public Choice 18. Taxation: Revenue Collection and Efficiency 19. Taxation: Equity and Politics of Taxation 20. Measures of Fiscal Capacity and Stress PART V. INTERGOVERNMENTAL FISCAL RELATIONS 21. Intergovernmental Grants: Rationales and Types 22. Intergovernmental Grants: Fiscal Impacts PART VI. MACRO-BUDGETING 23. Macroeconomic Theories: Classical, Keynesian, and New Approaches 24. Macroeconomic Policies: Fiscal Policy, Monetary Policy, and New Policy Suggestions 25. Congressional Macro-Budgeting 26. Mechanics of Debt Management PART VII. NEW APPROACHES TO BUDGET AND FINANCE 27. Emerging Topics