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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.
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主题 | Economic Growth and Productivity ; Taxes and Budget |
URL | https://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 |
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