Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Expenditures, Public --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Finance, Public --- Public administration --- Government spending policy --- Public expenditure --- Development aid. Development cooperation

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages. The book will be of general interest but is focused particularly on the needs of countries in transition, especially those in Central and Eastern Europe that seek to become members of the European Union. The book provides practical, operational information and guidance on all areas of public expenditure management, e.g. legal and institutional frameworks, preparation of the budget, implementation, cash management, performance management, accounting, financial information and reporting systems, internal control and internal audit, and external audit. Each part of the book ends with key points and directions for reform. The detailed questionnaire will help practitioners to identify the strong and weak elements in their budget systems so that they can take necessary remedial action. Managing Public Expenditure ends with a comprehensive glossary, bibliography and index. Richard Allen is an economist and spent most of his career at HM Treasury (the British Ministry of Finance), working mainly in the areas of fiscal policy, EU affairs, public expenditure management and international finance. He has also served as a diplomat in Washington DC and as a board member of the European Investment Bank. He was head of the budget and resource allocation team of the SIGMA Programme and is now adviser on governance at the Asian Development Bank. Daniel Tommasi is a Paris-based consultant in the the areas of fiscal policy, public expenditure management and macroeconomic management. He is an adviser to governments and a consultant for international organisations, including the World Bank, the Asian Development Bank, the United Nations Development Programme, and the European Union's Phare and Tacis Programmes. He has worked for over 25 years in some 30 countries in Central and Eastern Europe, the Middle East, Asia, the Pacific and Africa.

Budget -- Europe, Central. --- Budget. --- Expenditures, Public -- Europe, Central. --- Expenditures, Public. --- Finance, Public -- Europe, Central. --- Finance, Public. --- Expenditures, Public --- Finance, Public --- Budget --- Political Science --- Law, Politics & Government --- Public Finance --- Budgeting --- Cameralistics --- Public finance --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Currency question --- Public administration --- Government spending policy --- Forecasting --- Public finances --- Dépenses publiques --- Finances publiques

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Expenditures, Public --- Budget --- Program budgeting --- 336.1 --- budget --- depenses publiques --- canada --- Performance budget --- Planning-programming-budgeting --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Finance, Public --- Public administration --- Government spending policy --- Budgeting --- Public finance, government finance in general --- begroting --- overheidsuitgaven --- Forecasting --- Budget. --- Expenditures, Public. --- Program budgeting. --- 336.1 Public finance, government finance in general

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.

Impuestos -- Países de la OECD. --- Tax expenditures -- OECD countries. --- Tax expenditures --- Political Science --- Public Finance --- Law, Politics & Government --- Expenditures, Public --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Tax preferences --- Tax subsidies --- Finance, Public --- Public administration --- Government spending policy --- Tax incentives --- Taxation

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This Handbook is a comprehensive anthology of up-to-date chapters contributed by current researchers in budget forecasting. Editors Daniel Williams and Thad Calabrese had previously found substantial deficiencies in public budgeting forecast literature with current research failing to address such matters as practices related to forecasting expenditure factors, the consequences of forecast bias, or empirical examination of the effectiveness of many deterministic methods actually used by many governments. This volume comprehensively addresses the state of knowledge about budget forecasting for practitioners, academics, and students and serves as a comprehensive resource for instruction alongside serving as a reference book for those engaged in budget forecasting practice.

Expenditures, Public. --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Finance, Public --- Public administration --- Government spending policy --- Finance, Public. --- Political science. --- Public policy. --- Public Finance. --- Governance and Government. --- Public Policy. --- Administration --- Civil government --- Commonwealth, The --- Government --- Political theory --- Political thought --- Politics --- Science, Political --- Social sciences --- State, The --- Cameralistics --- Public finance --- Public finances --- Currency question