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Taxes and other revenues. (From the Library).(excerpt from Journal of Public Budgeting, Accounting and Financial Management)(Brief Article)(Excerpt)
"The Economics and Politics of Revenue Reform: A Case Study"
James R. Ramsey
Journal of Public Budgeting, Accounting & Financial Management, Fall 2002, pp. 3 95-419.
This paper presents a case study of Governor Paul E. Patton's initiative to reform the tax system in the Commonwealth of Kentucky. The original reform had three major goals: (1) restore revenues that had been cut or that could not be collected, while enhancing general fund elasticity to ensure future revenue growth; (2) provide greater fairness in the tax system; and (3) enhance the economic competitiveness of the state. The first section of the paper outlines the original revenue reform proposal, which was an attempt to modify the following taxes: the individual income tax, the corporate income tax, the state property tax, various consumption taxes, parimutuel taxes, and the road fund. The total package was estimated to raise a ...
- Handbook of Comparative Public Budgeting and Financial Management.
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...National Analysis of Financial Management Practices has...discussion of the financial management systems and budgetary...executive branches in financial management from one country...better understand public budgeting behavior, also...
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- Magazine article from: Government Finance Review Pitsvada, Bernard LoStracco, Felix October 1, 2002 700+ words
...Felix LoStracco Journal of Public Budgeting, Accounting & Financial Management, Spring 2002, pp. 53-73...achieve this step. Journal of Public Budgeting, Accounting & Financial Management is available fr om PrAcademics...
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- Magazine article from: Global Virtue Ethics Review Franklin, Aimee L. Smith, James Fielding July 1, 2000 700+ words
...symposium on ethics and public budgeting and financial management has two purposes...the budgeting and financial management communities. Consequently...union of ethics and public budgeting and financial management will occur outside...
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- Magazine article from: Government Finance Review McElravy, Jeff June 1, 2002 700+ words
...work and focuses on the evolution of public budgeting. She emphasizes recent efforts to...covers the basics, explaining how public budgeting is both political and unique, and...Rubin explains the dynamic process of public budgeting fully, but concisely. By covering...
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9780765616906 Public budgeting; policy, process, and politics...practical problems underlying public budgeting. Opening papers provide an introduction...the legal context in which public budgeting operates, adaptations to constraints...
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- Magazine article from: Reference & Research Book News May 1, 2006 700+ words
0765616777 Financial management in the public sector...supplementary textbook for a public budgeting or public financial management course, to be used in...applying budgeting and financial management tools to public financial...
- Public budgeting systems, 8th ed.(Brief article)(Book review)
- Magazine article from: Reference & Research Book News November 1, 2008 700+ words
9780763746681 Public budgeting systems, 8th ed. Lee, Robert D. et al. Jones & Bartlett...95 Hardcover HJ2051 The eighth edition of this textbook on public budgeting systems has been revised to include new chapters on revenue...