Author: Will Bateman
Publisher: Cambridge University Press
ISBN: 1108478115
Category : Business & Economics
Languages : en
Pages : 283
Book Description
Explores financial aspects of constitutional government, focusing on central banking, sovereign borrowing, taxation and public expenditure.
Public Finance and Parliamentary Constitutionalism
Author: Will Bateman
Publisher: Cambridge University Press
ISBN: 1108478115
Category : Business & Economics
Languages : en
Pages : 283
Book Description
Explores financial aspects of constitutional government, focusing on central banking, sovereign borrowing, taxation and public expenditure.
Publisher: Cambridge University Press
ISBN: 1108478115
Category : Business & Economics
Languages : en
Pages : 283
Book Description
Explores financial aspects of constitutional government, focusing on central banking, sovereign borrowing, taxation and public expenditure.
Behavioral Public Finance
Author: Edward J. McCaffery
Publisher: Russell Sage Foundation
ISBN: 1610443853
Category : Business & Economics
Languages : en
Pages : 412
Book Description
Behavioral economics questions the basic underpinnings of economic theory, showing that people often do not act consistently in their own self-interest when making economic decisions. While these findings have important theoretical implications, they also provide a new lens for examining public policies, such as taxation, public spending, and the provision of adequate pensions. How can people be encouraged to save adequately for retirement when evidence shows that they tend to spend their money as soon as they can? Would closer monitoring of income tax returns lead to more honest taxpayers or a more distrustful, uncooperative citizenry? Behavioral Public Finance, edited by Edward McCaffery and Joel Slemrod, applies the principles of behavioral economics to government's role in constructing economic and social policies of these kinds and suggests that programs crafted with rational participants in mind may require redesign. Behavioral Public Finance looks at several facets of economic life and asks how behavioral research can increase public welfare. Deborah A. Small, George Loewenstein, and Jeff Strnad note that public support for a tax often depends not only on who bears its burdens, but also on how the tax is framed. For example, people tend to prefer corporate taxes over sales taxes, even though the cost of both is eventually extracted from the consumer. James J. Choi, David Laibson, Brigitte C. Madrian, and Andrew Metrick assess the impact of several different features of 401(k) plans on employee savings behavior. They find that when employees are automatically enrolled in a retirement savings plan, they overwhelmingly accept the status quo and continue participating, while employees without automatic enrollment typically take over a year to join the saving plan. Behavioral Public Finance also looks at taxpayer compliance. While the classic economic model suggests that the low rate of IRS audits means far fewer people should voluntarily pay their taxes than actually do, John Cullis, Philip Jones, and Alan Lewis present new research showing that many people do not underreport their incomes even when the probability of getting caught is a mere one percent. Human beings are not always rational, utility-maximizing economic agents. Behavioral economics has shown how human behavior departs from the assumptions made by generations of economists. Now, Behavioral Public Finance brings the insights of behavioral economics to analysis of policies that affect us all.
Publisher: Russell Sage Foundation
ISBN: 1610443853
Category : Business & Economics
Languages : en
Pages : 412
Book Description
Behavioral economics questions the basic underpinnings of economic theory, showing that people often do not act consistently in their own self-interest when making economic decisions. While these findings have important theoretical implications, they also provide a new lens for examining public policies, such as taxation, public spending, and the provision of adequate pensions. How can people be encouraged to save adequately for retirement when evidence shows that they tend to spend their money as soon as they can? Would closer monitoring of income tax returns lead to more honest taxpayers or a more distrustful, uncooperative citizenry? Behavioral Public Finance, edited by Edward McCaffery and Joel Slemrod, applies the principles of behavioral economics to government's role in constructing economic and social policies of these kinds and suggests that programs crafted with rational participants in mind may require redesign. Behavioral Public Finance looks at several facets of economic life and asks how behavioral research can increase public welfare. Deborah A. Small, George Loewenstein, and Jeff Strnad note that public support for a tax often depends not only on who bears its burdens, but also on how the tax is framed. For example, people tend to prefer corporate taxes over sales taxes, even though the cost of both is eventually extracted from the consumer. James J. Choi, David Laibson, Brigitte C. Madrian, and Andrew Metrick assess the impact of several different features of 401(k) plans on employee savings behavior. They find that when employees are automatically enrolled in a retirement savings plan, they overwhelmingly accept the status quo and continue participating, while employees without automatic enrollment typically take over a year to join the saving plan. Behavioral Public Finance also looks at taxpayer compliance. While the classic economic model suggests that the low rate of IRS audits means far fewer people should voluntarily pay their taxes than actually do, John Cullis, Philip Jones, and Alan Lewis present new research showing that many people do not underreport their incomes even when the probability of getting caught is a mere one percent. Human beings are not always rational, utility-maximizing economic agents. Behavioral economics has shown how human behavior departs from the assumptions made by generations of economists. Now, Behavioral Public Finance brings the insights of behavioral economics to analysis of policies that affect us all.
Public Financial Management and Its Emerging Architecture
Author: Mr. M. Cangiano
Publisher: International Monetary Fund
ISBN: 1475512198
Category : Business & Economics
Languages : en
Pages : 468
Book Description
The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch
Publisher: International Monetary Fund
ISBN: 1475512198
Category : Business & Economics
Languages : en
Pages : 468
Book Description
The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch
Comparative Public Budgeting
Author: George M. Guess
Publisher: Cambridge University Press
ISBN: 1107198291
Category : Business & Economics
Languages : en
Pages : 287
Book Description
This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.
Publisher: Cambridge University Press
ISBN: 1107198291
Category : Business & Economics
Languages : en
Pages : 287
Book Description
This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.
European Union Public Finance
Author: European Commission
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 416
Book Description
This is the third edition of 'European Union Public Finance'. Like its two predecessors, it comes out at a key moment for European integration. In 1989 a major reform of the financial system and budget procedure had been introduced following the proposals contained in the Delors package. In 1995 a new financial framework had just been adopted for the period 1993-99, taking into account the Treaty on European Union and the accession of three new Member States. This new edition takes on board the impact of the Agenda 2000 financial framework adopted at the Berlin European Council in March 1999. A coherent set of measures has been taken to pave the way for the next enlargement and major reforms have been introduced in the biggest areas of Union expenditure - the common agricultural policy and structural operations. As this new financial framework is put in place, the European Commission is reforming its own internal workings and procedures to increase its effectiveness. One of the main strands of this reform is to modernise financial management. This should lead to more efficient financial procedures and quicker payments, as part of a general drive to make better use of taxpayers' money. The Commission's administrative reforms also include a new strategic planning system designed to ensure a closer match between activities performed and resources allocated. This entails a radical overhaul of the process for preparing the Commission's preliminary draft budget. The purpose of this publication is to provide an insight into Community public finances that, if not exhaustive, is at least wide-ranging and accurate. With its division into separate chapters and the inclusion of a detailed summary, it can also serve as a reference work. The finances of the European Union are in constant development. The system they represent is both a legacy of the past, which explains some of its complexity, and an ongoing effort to improve and adapt. Further changes will be needed in the years ahead, for example to meet the challenge of enlargement. The Intergovernmental Conference in 2004 will be an opportunity to reform the Community system of finance. Also, as this edition goes to press, a proposal for recasting the financial regulation is nearing adoption. We have therefore included a discussion of the prospects for the future.
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 416
Book Description
This is the third edition of 'European Union Public Finance'. Like its two predecessors, it comes out at a key moment for European integration. In 1989 a major reform of the financial system and budget procedure had been introduced following the proposals contained in the Delors package. In 1995 a new financial framework had just been adopted for the period 1993-99, taking into account the Treaty on European Union and the accession of three new Member States. This new edition takes on board the impact of the Agenda 2000 financial framework adopted at the Berlin European Council in March 1999. A coherent set of measures has been taken to pave the way for the next enlargement and major reforms have been introduced in the biggest areas of Union expenditure - the common agricultural policy and structural operations. As this new financial framework is put in place, the European Commission is reforming its own internal workings and procedures to increase its effectiveness. One of the main strands of this reform is to modernise financial management. This should lead to more efficient financial procedures and quicker payments, as part of a general drive to make better use of taxpayers' money. The Commission's administrative reforms also include a new strategic planning system designed to ensure a closer match between activities performed and resources allocated. This entails a radical overhaul of the process for preparing the Commission's preliminary draft budget. The purpose of this publication is to provide an insight into Community public finances that, if not exhaustive, is at least wide-ranging and accurate. With its division into separate chapters and the inclusion of a detailed summary, it can also serve as a reference work. The finances of the European Union are in constant development. The system they represent is both a legacy of the past, which explains some of its complexity, and an ongoing effort to improve and adapt. Further changes will be needed in the years ahead, for example to meet the challenge of enlargement. The Intergovernmental Conference in 2004 will be an opportunity to reform the Community system of finance. Also, as this edition goes to press, a proposal for recasting the financial regulation is nearing adoption. We have therefore included a discussion of the prospects for the future.
The Basics of Public Budgeting and Financial Management
Author: Charles E. Menifield
Publisher: University Press of America
ISBN: 0761861424
Category : Business & Economics
Languages : en
Pages : 270
Book Description
The Basics of Public Budgeting and Financial Management brings budgetary theory and practice together, filling the void between the two that has existed in the field of budgeting and public finance. This book bridges the gap by providing the reader with applications and exercises that reinforce budgetary theory. Students are given the opportunity to learn various concepts and skills necessary to succeed in the field and the exercises provided in each chapter require application of what is learned. Specifically, students will be exposed to basic budget and finance concepts, public revenue, financial management, risk assessment, cost benefit analysis, and so on. This handbook also provides great tools that allow the user to visually display budgets and other analysis. Students will gain the solid foundation needed to begin work in a budget office. Features of this second edition include enhanced data and optional in-class assignments. For ancillary materials, please contact the author at [email protected].
Publisher: University Press of America
ISBN: 0761861424
Category : Business & Economics
Languages : en
Pages : 270
Book Description
The Basics of Public Budgeting and Financial Management brings budgetary theory and practice together, filling the void between the two that has existed in the field of budgeting and public finance. This book bridges the gap by providing the reader with applications and exercises that reinforce budgetary theory. Students are given the opportunity to learn various concepts and skills necessary to succeed in the field and the exercises provided in each chapter require application of what is learned. Specifically, students will be exposed to basic budget and finance concepts, public revenue, financial management, risk assessment, cost benefit analysis, and so on. This handbook also provides great tools that allow the user to visually display budgets and other analysis. Students will gain the solid foundation needed to begin work in a budget office. Features of this second edition include enhanced data and optional in-class assignments. For ancillary materials, please contact the author at [email protected].
Public Administration in Germany
Author: Sabine Kuhlmann
Publisher: Springer Nature
ISBN: 3030536971
Category : Political Science
Languages : en
Pages : 415
Book Description
This open access book presents a topical, comprehensive and differentiated analysis of Germany’s public administration and reforms. It provides an overview on key elements of German public administration at the federal, Länder and local levels of government as well as on current reform activities of the public sector. It examines the key institutional features of German public administration; the changing relationships between public administration, society and the private sector; the administrative reforms at different levels of the federal system and numerous sectors; and new challenges and modernization approaches like digitalization, Open Government and Better Regulation. Each chapter offers a combination of descriptive information and problem-oriented analysis, presenting key topical issues in Germany which are relevant to an international readership.
Publisher: Springer Nature
ISBN: 3030536971
Category : Political Science
Languages : en
Pages : 415
Book Description
This open access book presents a topical, comprehensive and differentiated analysis of Germany’s public administration and reforms. It provides an overview on key elements of German public administration at the federal, Länder and local levels of government as well as on current reform activities of the public sector. It examines the key institutional features of German public administration; the changing relationships between public administration, society and the private sector; the administrative reforms at different levels of the federal system and numerous sectors; and new challenges and modernization approaches like digitalization, Open Government and Better Regulation. Each chapter offers a combination of descriptive information and problem-oriented analysis, presenting key topical issues in Germany which are relevant to an international readership.
Guidelines for Public Expenditure Management
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84
Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84
Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Recommended Budget Practices
Author: National Advisory Council on State and Local Budgeting (United States)
Publisher:
ISBN: 9780891252405
Category : Budget
Languages : en
Pages : 78
Book Description
Publisher:
ISBN: 9780891252405
Category : Budget
Languages : en
Pages : 78
Book Description
Lecture Notes In Public Budgeting And Financial Management
Author: William Duncombe
Publisher: World Scientific
ISBN: 9813145927
Category : Business & Economics
Languages : en
Pages : 335
Book Description
This lecture notes provides an overview of budgeting and financial management in the public and non-profit sectors. Fundamental concepts and practices of budgeting, financial management and public finance are introduced, with special emphasis on state and local government budgeting and financial management in the United States. The objectives of courses in Public Budgeting and this title are to teach the basic concepts and nomenclature of public finance, to develop an understanding of budget processes as well as the sources and uses of public revenues, and to make relatively simple, but useful computations in an intelligent way. Key course learning outcomes include the abilities to: There are no indispensable pre-requisites by the reader, and it has been designed for students from a wide variety of backgrounds and undergraduate majors. Although this works well as an introductory text to a broader public administration curriculum, it also can make sense for students to take after some more basic courses in economics, policy analysis, and public organizations. Issues of tax incidence and the effect of taxes on economic efficiency can be covered in greater depth.
Publisher: World Scientific
ISBN: 9813145927
Category : Business & Economics
Languages : en
Pages : 335
Book Description
This lecture notes provides an overview of budgeting and financial management in the public and non-profit sectors. Fundamental concepts and practices of budgeting, financial management and public finance are introduced, with special emphasis on state and local government budgeting and financial management in the United States. The objectives of courses in Public Budgeting and this title are to teach the basic concepts and nomenclature of public finance, to develop an understanding of budget processes as well as the sources and uses of public revenues, and to make relatively simple, but useful computations in an intelligent way. Key course learning outcomes include the abilities to: There are no indispensable pre-requisites by the reader, and it has been designed for students from a wide variety of backgrounds and undergraduate majors. Although this works well as an introductory text to a broader public administration curriculum, it also can make sense for students to take after some more basic courses in economics, policy analysis, and public organizations. Issues of tax incidence and the effect of taxes on economic efficiency can be covered in greater depth.