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Budgeting Rules and Program Outcomes

Datos Bibliográficos

ID6366120
AutoresStuart Kasdin (0000-0003-4820-6625, City of Goleta, California, autor de correspondencia)
Año2018
Volumen78
Número5
Páginas759-771
Fecha de publicación2018-01-12
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaPublic Administration Review (JOURNAL)
Identificadores de la revistaISSN: 0033-3352 • E-ISSN: 1540-6210
EditorialWiley (PUBLISHER • GB)
DOI10.1111/puar.12908
OpenAlexW2783626437
IdiomaEN
Citas recibidas2
Referencias citadas39

It is not efficient for a budget system either to enable excessively frequent changes in programs and tax policies or to be rigid and unresponsive. Program durability is one measure of how a budget system weighs the competing goals of resoluteness and responsiveness. The federal budget has different processes—mandatory and discretionary spending and tax expenditures—each based in separate congressional committees and relying on separate procedures. This article examines the budget systems' durability. One finding is that mandatory spending programs and tax expenditures are more durable than programs backed by discretionary spending. However, while programs targeted to vulnerable populations and supporting long‐term planning, such as in income support and health, might benefit from durability, these programs display shorter durability, not longer. While displaying greater durability, tax expenditures do respond to changes in different economic sectors, based on the changes in spending of other budget systems

Balanced budget · Business · Durability · Economics · Federal budget · Fiscal year · Political science · Public economics · Computer Science · Finance · Fiscal Policies and Political Economy · Local Government Finance and Decentralization · Public Policy and Administration Research

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Obras citantes distintas2
Citas por año0,25
Intervalo de citas2018 - 2021 (4)
Velocidad de citaciónhistorical
Altamente citadoNo
Tipos de citaNeutras: 2
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