Back Matter

Back Matter

Author(s):
A. Premchand
Published Date:
March 1989
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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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