Machine generated contents note: Preface Acknowledgments About the Author 1 Overview of Modern Public Budgeting What Is a Budget? Macro- and Micro-Budgeting Public and Private Budgeting The Role and Size of Government Modeling the Budgetary Process Budget Principles Conclusion Discussion Questions Notes References 2 Budget Foundations in Selected Countries Developing Versus Developed Countries Comparing Budgeting Systems Conclusion Discussion Questions Notes References 3 Budget Law and History of the US Federal Government Early Budgeting An Executive Budget Process is Born Congress Strives for Credibility Seeking Budget Balance and Management Improvement Then and Now, Budget Numbers Adherence to Rule of Law Conclusion Discussion Questions Notes References 4 Budget Foundations in US States The Fiscal Landscape of States: Two Centuries of Growth Legal Foundations for State Budgeting Credit Ratings, GASB Standards, and Professional Guidelines Conclusion Discussion Questions Notes References 5 Budget Foundations in US Local Governments The Multiplicity and Responsibilities of Local Governments Local Government Powers Local Government Fiscal Stress and Bankruptcy Conclusion Discussion Questions Notes References 6 Executive Leadership and the Budget Agenda Presidential versus Parliamentary Systems Strategic Planning and the Budget Process Public Leadership: Generating a Budget Plan Executive Leadership in Parliamentary Systems US Presidential Leadership and Budgeting Presidential Job Performance State Executive Leadership and Budgeting US Local Leadership Leadership in a Strong Mayor City Government Conclusion Discussion Questions References 7 Budget Powers of the Legislative Branch Measuring Legislative Powers in the Budgetary Process Legislative Budgeting in Select Governments Legislative Reform Conclusion Discussion Questions Notes References 8 Public Budgeting and the Courts: Judicial Influence on Economies and Budgets The Judiciary and the Economy The Judiciary and Public Policy The Judiciary and the Budget The Judiciary and Corruption Conclusion Discussion Questions Notes References 9 The Bureaucracy, Citizens, the Media, and Public Budgets The Budget-Maximizing Bureaucrat Budget Execution Practices Citizens and Budgets Citizen Participation in US State Budgeting The Media and Public Budgets Conclusion Discussion Questions Notes References 10 Budget Mechanics and Reforms Budget Types Budget Cycles and Timelines Best Practices Budget Reforms Conclusion Discussion Questions Notes References 11 Funding with Taxes and Other Revenues Equity Efficiency Adequacy Transparency Collectability Taxes in the United States and Guatemala Intergovernmental Revenues Conclusion Discussion Questions Notes References 12 The Results of Government Spending Human Rights Budget Work Government Presence and Prosperity Government Spending by Function Social Indicators: Quality of Life Country Competitiveness Budget Reform in Italy Health Care in Italy: Changing Budget Orientation Budget Institutions, Reform, and Results List of Acronyms Index.