G2TT
来源类型Brief
规范类型简报
Time for a New Budget Concepts Commission
Barry Anderson; Rudolph G. Penner
发表日期2017-01-26
出版年2017
语种英语
概述There has not been a careful consideration of budget concepts since a presidential commission studied the issue in 1967. That commission was highly successful and developed the unified budget which now forms the basis for budget decisions. But the nature of budgeting has evolved since 1967. For example, accrual concepts are used more broadly, especially for credit programs. Offsetting fees have become important
摘要
There has not been a careful consideration of budget concepts since a presidential commission studied the issue in 1967. That commission was highly successful and developed the unified budget which now forms the basis for budget decisions. But the nature of budgeting has evolved since 1967. For example, accrual concepts are used more broadly, especially for credit programs. Offsetting fees have become important in funding programs such as Medicare where budget outlays are reported net of fees. Such issues along with tax expenditures and public-private partnerships deserve a new look. The article also discusses the appropriate composition of such a commission.
主题Economic Growth and Productivity ; Taxes and Budget
URLhttps://www.urban.org/research/publication/time-new-budget-concepts-commission
来源智库Urban Institute (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/479589
推荐引用方式
GB/T 7714
Barry Anderson,Rudolph G. Penner. Time for a New Budget Concepts Commission. 2017.
条目包含的文件
文件名称/大小 资源类型 版本类型 开放类型 使用许可
time_for_a_new_budge(140KB)智库出版物 限制开放CC BY-NC-SA浏览
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Barry Anderson]的文章
[Rudolph G. Penner]的文章
百度学术
百度学术中相似的文章
[Barry Anderson]的文章
[Rudolph G. Penner]的文章
必应学术
必应学术中相似的文章
[Barry Anderson]的文章
[Rudolph G. Penner]的文章
相关权益政策
暂无数据
收藏/分享
文件名: time_for_a_new_budget_concepts_commission.pdf
格式: Adobe PDF
此文件暂不支持浏览

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。