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Author(s):
A. Premchand
Published Date:
March 1989
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      Sweden,Proposal for a Reform of the Swedish Budget System (Stockholm: Ministry of Finance, 1974).

      Sweden,The Swedish Budget 1980/81 (Stockholm: Ministry of Finance, 1980).

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      Tanzi, Vito,“Inflation, Real Tax Revenue and the Case for Inflationary Finance: Theory with an Application to Argentina,”Staff Papers, International Monetary Fund, Vol. 25 (Washington, September1978).

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      United Kingdom, (1970a), Output Budgeting for the Department of Education and Science: Report of a Feasibility Study (London: H.M. Stationery Office, 1970).

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    Index1

    • “Above-the-line” items, 300–301

    • Accountability control, as aspect of budgeting, 35–37

    • Accounting, commercial, 380–82

    • Accounting, government: accrual accounting, 387–91, 392–93;

      • American system, 382–86;

      • audit and accounts, 403–406;

      • balance sheets, 411–412;

      • basis of, 387–93;

      • British system, 382–86;

      • classification of accounts, 394–96;

      • closed accounts, 385–86;

      • computerization of, 408–409;

      • different from commercial accounting, 380–82;

      • different from national accounting, 397–98;

      • double-entry bookkeeping, 381;

      • economic planning and, 397–99;

      • EDP and, 408–409;

      • features of systems, 382–86;

      • financial information systems in, 409–11;

      • French system, 382–86;

      • fund structure and control, 393–94, 395t;

      • inflation accounting and, 400–403;

      • Latin American system, 382–86;

      • nature of, 380–82, 384c;

      • obligational, 387–90, 392;

      • organizational aspects of, 403–408;

      • payment procedures, 406–408;

      • policy accounts, 397–99;

      • program management and, 399–400;

      • separation of audit from, 405–408;

      • single-entry bookkeeping, 381

    • Accounts: closed, 385–86;

      • public, 383

    • Across-the-board cuts, 280t, 281–82

    • Activities, in expenditure classification, 310–12

    • Adjustment and small step approaches, to decision making, 120–24

    • Aggregate demand, 7–9, 98–99;

      • effects of budget on, 96–97t;

      • industrial countries and, 13;

      • public expenditure adjustments and, 264–65, 272–75;

      • stabilization policy and, 91–92

    • Allocation, as function of budget, 66, 67

    • Arms-length principle, 454–55

    • Armstrong Committee, 137n;

      • and convergence of revenue and expenditure budgets, 145;

      • cash limits and, 257n;

      • General Price Index and, 248n

    • Audit, and accounts, 403–406

    • Australia, 97n, 225, 226, 485

    • Autonomous agencies: control of, 453–63;

      • distinguished from public enterprises, 416–19;

      • in government, 426t;

      • nature of, 424–27

    • Back-door spending, 393

    • Balance of payments, 92, 95, 103

    • Balance sheets, government, 411–12

    • Bargaining strategy, 127–28

    • Behavior of the firm, 117–20

    • Bonds, government, 98–99

    • Borrowing, 98, 136, 292–95, 295–97, 313–14, 494–97

    • Bow-wave expenditure incidence, 229

    • Budget: balance, 101t;

      • biennial, 138n;

      • boundaries, 64–65;

      • calendar, 139–43;

      • contingency, 277t;

      • cyclically neutral, 104, 105–106, 110t;

      • defense and nondefense, 50, 71, 325, 337;

      • dual, 135, 290, 292, 295, 297;

      • foreign exchange, 187;

      • full employment, 104–105, 110t;

      • line item, 307, 313;

      • regulatory, 166–67;

      • structural margin, 104, 106–108, 111t;

      • supplementary, 277t;

      • unified, 64, 134, 135, 297, 303

    • Budget, capital, 292–93;

      • alternatives to, 302–303;

      • country experience, 300–302;

      • economic considerations of, 295–97;

      • measurement issues, 297–300

    • Budget circular, 143–44

    • Budget classification, development of, 289–91

    • Budget, current: alternatives to, 302–303;

      • country experiences, 300–302;

      • economic considerations of, 295–97;

      • measurement issues, 297–300

    • Budget deficits, 20–23;

      • definition of, 100;

      • economic analysis and, 99–100;

      • financing of 15, 23, 136–37, 313–14;

      • fiscal policy and, 26–27;

      • inflation and, 236–37, 245–46;

      • measurement concepts, 99–112;

      • overall budget deficit concept, 101–103

    • Budget execution, 355–56, 362–63;

      • aggregate patterns, 370;

      • budget implementation process, 355–58, 359c, 362–63;

      • budget slippages, 366–69;

      • budgetary management, 370–74;

      • cash management, 376–78;

      • cost increases, 364–66;

      • ends and means framework, 356–57;

      • evaluation, 375–76;

      • implementation illusion, 369;

      • periodic review, 363–64;

      • progress reporting systems, 371–73;

      • regulating payments, 371;

      • release of funds, 358–61;

      • shortfalls, 366–68;

      • supplementary appropriations, 373–74

    • Budget impact, measurement of, 136–37

    • Budget implementation: illusion, 369;

      • pending legislative approval, 135;

      • process, 355–58, 359c, 362–63

    • Budget innovations, evaluation of, 347–54

    • Budget structure, 314–16

    • Budget surplus, 100–101

    • Budgetary analysis: in developing countries, 93;

      • in industrial countries; 93

    • Budgetary process, 38–40;

      • aggregative approach, 78–80;

      • approaches to, 89–90;

      • constraints on, 82–90;

      • devolutionary approach, 78, 80–81;

      • effectiveness of, 85;

      • evaluation of, 85–86;

      • influences on, 85;

      • review of, 85–90;

      • uncertainty in, 85

    • Budgetary systems: American, 133–34;

      • British, 132–33;

      • differences among, 134–37;

      • European, 133;

      • Far Eastern, 134;

      • features of, 131–37;

      • French, 133;

      • Latin American, 134

    • Budgetary techniques, 350t;

      • and expenditure increases, 276–78

    • Budgeting: accountability control, 35–37;

      • administrative process, 41;

      • advance budgeting, 308;

      • approaches to, 36–38;

      • as instrument of economic policy, 36–38;

      • budget balance, 101t;

      • convergence of revenue and expenditure budgets, 144–45;

      • early reforms, 320–21;

      • economic analysis of, 90–91, 96–97t;

      • evaluation of innovations, 347–54;

      • evolution of, 35–40;

      • expenditure controls distinguished from, 66;

      • factorial, 322n;

      • functions of, 67–70;

      • inflation and, 235–37, 242–44;

      • legislative accountability and, 35–37;

      • multiyear planning, 88, 205;

      • output, 337;

      • nonfinancial public enterprises and, 427–32;

      • personnel budgeting, 160–66;

      • philosophical approaches to, 89–90;

      • planning and, 187–90;

      • positive approaches, 53–56;

      • public goods approaches, 47–49;

      • public works, 167–72;

      • purposes of, 34–40;

      • regulatory budget, 166–67;

      • theoretical approaches, 40–57;

      • why outcomes differ from estimates, 88–89

      • See also Performance budgeting;

        • Planning, Programming, Budgeting Systems;

        • Program Budgeting

    • Bureaucracy, 52–53

    • Cameralists, 41, 381

    • Canada, 216, 245, 416n;

      • A, B, and X budget systems, 46n, 335n;

      • budgetary reform, 341;

      • envelope system, 156, 283;

      • expenditure controls, 151;

      • policy control, 156

    • Cash: accounting, 387, 390, 391–93;

      • basis, 135–36;

      • limits, 256–57, 283;

      • management 376–78

    • Centrally planned economies, 181–82

    • Coalition politics, 151

    • Component measures, of budget impact, 103

    • Concentration effect, 54

    • Conflict resolution: coalitions and, 125;

      • committee approach to, 125;

      • decision making and, 124–28;

      • psychological approaches to, 125–26

    • Consolidated fund, 383

    • Constraints, economic and budgetary, 82–90

    • Contingency fund, 383

    • Continuing charges, 73

    • Controllable expenditures, 268

    • Committee of Public Officials for Public Expenditure (COPE) (New Zealand), 225n

    • Cost-benefit analysis, 46, 311;

      • PPBS and, 328, 329–32

    • Cost elements, in expenditure classification, 310–12

    • Crick Committee, 295

    • Crowding out, 26, 92

    • Current account surplus, 100–101

    • Cyclical equalization, expenditure increases and, 414–15

    • Debudgetization, 62;

      • in France, 134–35

    • Decentralized entities, see Autonomous agencies

    • Decision making: adjustment approach, 120–21;

      • approaches to, 113–30;

      • bargaining in, 127–28;

      • conflict resolution in, 124–28;

      • definition of, 114;

      • ends-means approach, 120;

      • expenditure estimates and, 72–73;

      • game theory in, 125–28;

      • incremental ism in, 128–29;

      • in developing countries, 130;

      • in industrial countries, 130;

      • intergovernmental fiscal management and, 476–80;

      • operational aspects of, 128–30;

      • PPBS and, 328–29;

      • slack in the firms, 117–18;

      • small step approach, 120–21, 128–29

    • Deficit financing, 15, 26, 31, 37, 72, 99–100, 107–108, 185, 236–37, 313–14

    • Depreciation, 381–82;

      • allowance, 293–95

    • Depression, Great: development planning as result of, 179;

      • term “fiscal policy” becomes popular, 4, 5–6

    • Developing countries: budgetary analysis in, 93;

      • budgetary reforms in, 344–46;

      • decision making in, 130;

      • deficit financing in, 313–14;

      • development planning in, 176–77;

      • dualism in, 197–98;

      • electronic data processing (EDP) in, 603–604;

      • expenditure increases in, 276–78;

      • expenditure reductions in, 283–84;

      • fiscal policy in, 9, 12–18;

      • government accounting classification in, 394–96;

      • government accounts in, 397–99;

      • growth indicators, 112;

      • indexation in, 252–54;

      • inflation in, 235–37;

      • national accounts in, 397–99;

      • personnel budget in, 160–61;

      • PPBS in Asian countries, 348t;

      • public enterprises in, 422–23;

      • public expenditure adjustments in, 264–65;

      • public works in, 278–79;

      • variation analysis in, 87

    • Development budgets, 187

    • Development finance, 191

    • Development planning, 176–203;

      • annual plan and, 185–86, 182t;

      • centrally planned economies and, 181–82;

      • divergences between plans and budgets, 190–95;

      • in developing countries, 176–77;

      • indicative planning, 182t, 183;

      • mixed-economy planning and, 181–83;

      • nature of, 177–79;

      • planning from the bottom up, 182t, 186–86;

      • purposes of annual plans, 185–86;

      • resource based plans, 192–93;

      • techniques and instruments of, 181–87;

      • time span, 185;

      • top-down planning, 182t, 186–87

    • Displacement effect, 54

    • Distribution, as budget function, 67, 68–69

    • Domestic balance, to measure budget deficit, 102–103

    • Dualism, 196–98;

      • alternatives to, 198–202;

      • developing countries and, 197–98;

      • improvements, 202–203;

      • industrial countries and, 197n

    • Earmarking, 158–60, 171–72;

      • and enclave mentality, 159–60

    • Economic analysis: of budget deficit, 99–100;

      • of the budget, 90–91, 96–97t

    • Economic classification of expenditures, 312–13

    • Economic control, as aspect of budgeting, 35t

    • Egypt, fiscal year, 137

    • Electronic data processing (EDP), and government accounts, 408–409

    • Ends-means approach, to decision making, 120

    • Envelope system (Canada), 156, 283

    • Expenditure classification, 306–310;

      • content of, 310–12;

      • economic classification of, 312–13

    • Expenditure controls: distinguished from budgeting, 66;

      • type of, 145–55

    • Expenditure forecasting, 204–205, 206, 209;

      • appraisal of, 227–30;

      • constant prices and, 219–23;

      • country experiences with, 225–27;

      • distinction between corporate and government sectors, 211–12;

      • economic outlook for, 213–15;

      • expenditure plans and, 216–24;

      • institutional aspects of, 224–25

    • Expenditure planning, 204–209;

      • advance budgeting for, 205;

      • appraisal of, 227–30;

      • bow-wave expenditure incidence, 229;

      • country experiences with, 225–27;

      • distinct

      • from development planning, 204–205, 217;

      • fiscal policy and, 213–14;

      • institutional aspects of, 224–25;

      • need for, 205–209;

      • Plowden Committee Report and, 206–208;

      • schematic presentation of, 210c

    • Far East: basis of budget, 135;

    • budgetary system, 134, 135

    • Financial information systems, and government accounting, 409–11

    • Financing, classification of, 313–14

    • Fiscal planning, 176

    • Fiscal policy: aim in developing countries, 9;

      • aim in industrial countries, 9;

      • aggregate demand in, 91–92;

      • application of, in industrial and developing countries, 12–18;

      • definition of, 3;

      • development and functions of, 4–10;

      • expenditure adjustment and, 262–69;

      • expenditure planning and, 213–14;

      • formulation lags, 269–71;

      • formulation of, 10–12;

      • impact on budgeting, 10;

      • new directions to, 28–33;

      • role in government policies, 9–10;

      • short-term adjustments of, 23–24

    • Fiscal year, 137–39

    • Foreign aid, 71, 75, 77, 78, 98, 171, 305–306, 366n

    • France, 204, 281;

      • accounting system, 382–86, 432;

      • allocation of expenditure, 73;

      • annual plan, 185;

      • basis of budget, 135;

      • budget reform, 343;

      • capital projects, 75;

      • expenditure controls, 150;

      • Eighth Plan, 178;

      • financial management system, 132–33, 134–35;

      • general accounting plan, 396n;

      • indicative planning, 183

    • Function, in expenditure classification, 310–12

    • Functional budgeting: and public sector, 63–64;

      • scope of government budget, 62–64;

      • treatment of nonprofit organizations and public enterprises, 63

    • Functional classification of budget, 307–308

    • Game theory, in decision making, 125–28

    • General Emergency Budgets, 277–78

    • Germany, Federal Republic of, 20;

      • borrowing, 136;

      • budget deficit, 104, 136;

      • budget system, 133;

      • constant prices, 223;

      • cyclical equalization, 278;

      • cyclically neutral budget, 105–106, 110t;

      • economic outlook, 215;

      • expenditure planning and forecasting, 216, 217, 224–25, 226;

      • fiscal year, 137;

      • Laender government, 482;

      • reduction in expenditure, 280–81;

      • regulatory budget, 167

    • Government accounting. see Accounting, government

    • Grants, 95, 96t, 306, 477–80,;

      • budgeting for, 489–90;

      • extended, 276–78;

      • features of, 483–89;

      • management, 491–94;

      • matching, 488;

      • rate support, 484t, 485–86

    • Gross domestic product (GDP) deflator, 247–49

    • Growth indicators, 112

    • “Hiding hand,” principle of, 122n

    • Hoover Commission: First (1949), 307, 321–23;

      • Second (1955), 307, 323

    • Implementation illusion, 369

    • Incrementalism, in decision making, 128–29

    • Indexation: applied to income taxes, 251–52;

      • debt and, 252–54;

      • developing countries and, 250, 252–54;

      • expenditures and, 252;

      • industrial countries and, 252–54;

      • issues, 254–55;

      • need for, 350–51

    • India, 216;

      • annual plan, 185;

      • budget calendar, 141;

      • capital budget, 302;

      • central lending in, 496–97;

      • economic planning, 179–80;

      • expenditure controls, 151;

      • fiscal year, 137–38;

      • intergovernmental fiscal management, 473, 474, 475t, 479, 485, 488, 490, 492, public enterprises, 421, 427n, 432, 433, 435, 442, 448, 462;

      • Second Five Year Plan, 264n

    • Industrial countries: accrual accounting in, 392–93;

      • budgetary analysis in, 93;

      • budgetary reforms in, 336–44;

      • decision making in, 130;

      • development planning in, 176–77, 178–79;

      • electronic data processing and accounting in, 408;

      • expenditure increases in, 276–78;

      • expenditure reductions in, 283–84;

      • fiscal policy in, 9, 12–18;

      • government accounts in, 397–98;

      • indexation in, 252–54;

      • inflation and, 235–37;

      • national accounts in, 397–98;

      • personnel budget in, 160–61;

      • public enterprises in, 422–23;

      • public expenditure adjustments in, 264–65;

      • public works in, 278–79

    • Inflation: accounting, 400–403;

      • approaches to budgeting during, 242–44;

      • budgeting, 246–54;

      • developing countries and, 235–37;

      • impact on budget, 237–42;

      • industrial countries and, 235–37;

      • nature and causes of, 232–35;

      • policy options during, 244–46;

      • program management and, 255–56;

      • role of budget during, 235–37.

    • Inspection effect, 54

    • Item-by-item review, 87

    • Intergovernmental fiscal management: aggregation, 472–73;

      • allocative efficiency, 477n;

      • block grants, 485–86, 488;

      • borrowing, 494–97;

      • budgetary controls, 490- 91;

      • budgetary decision making, 476–80;

      • budgeting for grants, 489–90;

      • bulk grants, 484t, 485;

      • Commonwealth Grants Commission (Australia), 485;

      • decentralized services, 470–71;

      • devolution, 472;

      • division of responsibilities, 469–72;

      • expenditure management, 483–89;

      • financial relationships, 472–76;

      • fiscal imbalance, 471, 475–76, 478–79, 482;

      • grants, 479, 483–90;

      • grants-in-aid, 484t, 487;

      • grants management, 491–94;

      • Laender governments, 482;

      • loans, 473, 496–97;

      • Loans Committee (Australia), 495;

      • matching grants, 484t, 487–88;

      • problem solving approaches, 497–500;

      • rate support grants (U.K.), 484t, 485;

      • revenue management, 480–83;

      • revenue sharing, 473;

      • specific grants, 484t, 486–87;

      • transfers from central government, 474–76;

      • vertical integration of center and states, 498

    • “Invisible hand,” principle of, 122, 281

    • Italy: basis of budget, 135;

      • budget deficit, 137;

      • budget system, 133, 134;

      • expenditure controls, 150;

      • fiscal year, 137

    • Japan, 99, 125, 127n;

      • borrowing, 136;

      • earmarking, 158;

      • expenditure control, 147n;

      • personnel budget, 163

    • Kemerer findings, 405

    • Korea, 236, 427n;

      • budgetary system, 134;

      • earmarking, 158

    • Latin America: basis of budget, 135;

      • budget boundaries, 65;

      • budget deficit, 137;

      • budgetary systems, 134, 135;

      • earmarking, 158, 159;

      • economic planning, 180;

      • expenditure controls, 150;

      • expenditure reduction, 266;

      • national economic budget, 65

    • “Line officials” (in ZBB), 335

    • Loans, 473, 496–97

    • “Lump sum provision,” 244

    • Management by Objectives (MBO), 333–34

    • Marginal utility, 42–47

    • Market and nonmarket failures, 56–57

    • Marketing boards, 421, 423

    • Marxist school, 55

    • Mexico, 394n;

    • economic planning, 180

    • Mixed companies, 417

    • Monetarism, 92

    • Morrison formula, 454–55

    • National accounts: different from government accounts, 397–98;

      • in developing countries, 397–99;

      • in industrial countries, 397–98;

      • use of accrual accounting in compilation of, 389n, 390–91;

      • used to measure budget deficit, 99

    • Net capital formation, 299

    • Netherlands, 215;

      • basis of budget, 135;

      • borrowing, 136;

      • budget deficits, 104, 137;

      • budgeting system, 133, 134, 135;

      • structural budget margin, 106–108

    • New Zealand: Committee of Public Officials for Public Expenditure (COPE), 225n;

      • expenditure planning and forecasting, 225, 226;

      • personnel budget, 163

    • Nonfinancial public enterprises, see Public enterprises

    • Organization of Petroleum Exporting Countries (OPEC), 81n, 278;

      • use of fiscal policy in, 15

    • Performance budgeting, 321–23;

      • difference between program budgeting and, 323–24

    • Philippines, 20, 99;

      • borrowing, 136;

      • budgetary system, 134;

      • earmarking, 158;

      • economic planning, 179

    • Planning: Indicative, 182f, 183;

      • mixed economy, 181–83;

      • multiyear, 88, 205;

      • sectoral, 184

      • See also Development planning

    • Planning, Programming, Budgeting Systems (PPBS), 309, 310, 326–34, 338–39t;

      • Asian countries, 348–49t;

      • cost benefit analysis and, 328, 329–32;

      • decision making and, 328;

      • expenditure planning and, 226–27;

      • implementation experience, 336- 46;

      • in United States, 200–201, 226–27;

      • problem areas, 327–32

    • Plowden Committee, 79;

      • and price basis, 219;

      • expenditure control and, 154;

      • expenditure planning and, 206–208;

      • role of expenditure and, 259, 260–61, 281–82

    • Policy budgets, 136

    • Policy controls: envelope system (Canada), 156;

      • in Denmark, 158n;

      • in Sweden, 158n;

      • of expenditures, 155–58;

      • role of cabinet, 155–56

    • Policymakers, pragmatic approach to fiscal policy, 28, 32–33

    • “Pork barreling,” 169, 279

    • Portugal, budgeting system, 133, 135

    • Posts, creation of, 74–75, 160–64

    • Price basis, 218–19, 232

      • See also Prices, constant

    • Price effect, relative, 220–22, 241n

    • Price index, general, 248

    • Prices, constant, 219–23

    • Privatization, 29–30

    • Program budgeting, 323–25;

      • difference between performance budgeting and, 323–24

    • Program management, impact of inflation on, 255–56

    • Programs in expenditure classification, 310–12

    • Public and private expenditure, substitutability of, 263–64

    • Public choice, definition, 49–53

    • Public enterprises, 63;

      • borrowing by, 446–48;

      • budget structures, 430–32;

      • budgetary process, 432–36;

      • budgetary relationships, 427–32;

      • classification of, 422;

      • control of, 453–54, 457–59t;

      • corporate planning, 432;

      • definition of, 416–18;

      • distinguished from autonomous agencies, 416–19;

      • equity/loan choice, 440–43;

      • evolution and growth of, 419–24;

      • institutional practices, 429–30;

      • Morrison formula, 454–55;

      • noncommercial objectives and, 443–44;

      • objectives, 422–24;

      • performance evaluation, 463–67;

      • policy directives, 457t;

      • price determination and, 451–53;

      • pricing policies and practices, 448–53;

      • productivity measurement, 466–67;

      • recoupement, 444–45;

      • self-financing of, 446–48;

      • social opportunity cost, 449–50;

      • subsidies, 443–45;

      • transfers from government budget to, 427n;

      • transfers to enterprises, 438–46;

      • transfers to government, 436–48

    • Public expenditure: across-the-board cuts, 280t, 281–82;

      • adjustments, 264–69;

      • allocation, 67, 73–75;

      • as issue of direction of fiscal policy, 25–26;

      • benefit approach to, 60–61;

      • benefit incidence, 59;

      • classifications of, 16, 268–69, 274t;

      • controls, 145–55;

      • determinants of, 40–2, 70–72;

      • estimates, 72–76;

      • expenditure incidence, 58–60;

      • income approach for measuring benefits, 60–61;

      • increases, 276–78;

      • increasing revenue to finance growth of, 20;

      • marginal utility approaches to, 42–47;

      • market and nonmarket failures, 56–57;

      • planning adjustments in, 271–76;

      • objectives and instruments, 14t;

      • Plowden Committee and, 259, 260–61, 281–82;

      • policy controls, 155–58;

      • positive approaches, 53–56;

      • profile of in selected countries, 17t;

      • public and private expenditure, substitutability of, 263–64;

      • reduction in, 279–86;

      • role in fiscal policy, 16–18;

      • role of, 259–61;

      • theoretical approaches, 42–57;

      • theoretical foundations of, 41;

      • variables influencing growth of, 19

    • Public Expenditure Survey Committee (PESC), 208, 224;

      • and expenditure planning, 217;

      • and implementation of budgetary reform, 340–41

    • Public sector: definition of, 63;

      • inclusion of nonprofit institutions in, 63–64

    • Public works: and expenditure increases, 278–79;

      • annual budget, 173–74;

      • budgetary process, 172–74;

      • budgeting, 167–75;

      • project management, 174

    • Rationalisation des Choix Budgetaires (RCB), 342

    • Rationality oriented approach, to decision making, 115–20, 123t Recoupement approach, for pursuit of noncommercial objectives by public enterprises, 444–45

    • Release of funds, 358–61

    • Revenue: classification, 304–306;

      • estimation, 76–78, 191–92;

      • nontax, 304;

      • proposals and expenditure budgets, 144–45

    • Revenue sharing, 473

    • Salaries, 239f, 241–42, 248–49;

      • definition, 164–65

    • Short-term adjustments: and fiscal policy, 23–24;

      • dilemmas of, 262–64;

      • formula flexibility, 269–71;

      • planning expenditure adjustments, 211–16

    • Shortfalls, 366–68

    • Social security, and budget classification, 316–18

    • Social security systems: as government expenditure, 18;

      • in budgets, 134–35

    • Spending, constitutional limits on, 29, 30–31

    • Stabilization: achieved through fiscal policy, 7–9, 31;

      • as budget function, 66, 67–69;

      • requires growing economy, 9;

      • role in financing budget deficits, 23–24

    • Subsidies, 26, 240t, 241, 312

    • “Sunset” legislation, 88, 335

    • Supply-side economics, as approach to fiscal policy, 28–32

    • Sweden: budget calendar, 141;

      • budget deficit, 137;

      • budget reform, 342–43;

      • capital budget, 300, 301–302;

      • expenditure increases, 277–78;

      • General Emergency Budget, 277–78;

      • inflation accounting, 401–403;

      • policy control, 158n

    • System of National Accounts (UN), 63–64, 291n, 298n, 299;

      • budget classification and, 310;

      • definition of public enterprises, 416–17;

      • economic classification and, 312;

      • revenue classification and, 304–305

    • Systems politics, as a factor in planning and budgeting, 198

    • Tanzania, 20, 216, 217, 223;

      • expenditure planning and forecasting, 225

    • Tax: as issue of direction of fiscal policy, 25;

      • direct, 304;

      • expenditures, 166–67;

      • indirect, 304;

      • revenue, 304

    • Tennessee Valley Authority (TVA), and performance budgeting, 321n

    • Thailand, 353;

      • budget system, 134;

      • earmarking, 158

    • Transfer payments, 96t, 97, 239–40t, 248–49

    • Unanimity rule, 43c, 51

    • Underestimation of current expenditures, 88–89

    • United Kingdom: accounting system, 382–86;

      • allocation of expenditure, 73;

      • basis of budget, 135–36;

      • borrowing, 136;

      • budget calendar, 141;

      • budget deficit, 136;

      • budgetary reforms, 320, 337, 340–41;

      • budgetary system, 132–33, 134, 135;

      • capital budget, 300–301;

      • capital projects, 75;

      • cash limits system, 256–57;

      • convergence of revenue and expenditure budgets, 145;

      • constant prices, 220–23;

      • economic outlook, 215;

      • expenditure control, 150;

      • expenditure planning and forecasting, 216, 217–18, 224–26, 229–30;

      • fiscal year, 137n;

      • inflation accounting, 400–401;

      • price basis, 219;

      • release of funds, 358–61

    • United States, 98n, 215, 268n;

      • accounting system, 382–86;

      • basis of budget, 135;

      • borrowing, 136;

      • budget calendar, 141, 142;

      • budget deficits, 104, 136;

      • budget reforms, 320–21;

      • budgeting system, 133–34, 135;

      • capital budget, 300, 302;

      • expenditure controls, 150, 151;

      • expenditure planning and forecasting, 216, 217, 218, 225–27;

      • fiscal year, 137;

      • full employment budget concept, 104–105;

      • inflation accounting, 402; “lump-sum provisions,” 244;

      • Management by Objective, 333–34;

      • performance budgeting in, 321–23;

      • personnel budget, 162, 163;

      • Planning, Programming, Budgeting Systems (PPBS), 200–201, 226–27, 326–34, 336;

      • program budgeting in, 323–25;

      • regulatory budget, 167;

      • release of funds, 358–61;

      • revenue and expenditure budgets, 145;

      • Zero-base budgeting (ZBB), 227, 334–36

    • “Unseen hand,” principle of, 122

    • U.S.S.R., annual plan, 185

    • Variation analysis, 87

    • Vertical integration of center and states, 498

    • Wages, 239t, 241–42, 248, 254–55;

      • definition, 164;

      • linked to cost-of-living index, 252

    • Weighted budget balance approach, 103, 109t

    • Welfare state: central theme in developing countries, 19;

    • concept as outgrowth of European social security systems, 19

    • “X-efficiency” theory, 435

    • Yugoslavia, annual plan, 185

    • Zero-base budgeting (ZBB), 88, 227, 334–36

    In the Index, n refers to footnotes, t to tables, and c to charts.

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