Each chapter ends with Web Site Resources and Review Questions. Preface
Why a New Edition?
A Different Take on the Subject
Organization and Learning Style
Acknowledgments
About the Authors
Introduction to Budgeting in a Democracy
Democracy
Markets
Politics
Theoretically Speaking
Web Site Resources
1. Follow the Money
What Is the Public Sector?
Why Do We Need to Make Political Choices?
Not a Brawl
Political Process
Do the Choices Matter?
Guarantee
Limits to Budgeting
How Does Democracy Affect Budgeting?
Accountability
Transparency
Responsiveness
Stewardship and Efficiency
What Is a Good Budget?
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Case: A Lesson in Political Muscle
2. We the People: Power and Participation
Do We Vote Our Budget Choices?
Voting Bundles, Not Budgets
Voting Political Parties
Voting Core Political Beliefs
What Does Governing Mean?
Can Citizens Speak to Political Leaders?
Transparency and Meaningful Participation
Voting Directly on Budget Choices
Are Citizens Self-Interested Rational Actors?
Emotional Language of Budgetary Politics
How Political Ideology Affects Budgeting
Is Lobbying Legitimate in Budgetary Politics?
How and Why We Lobby
Issue Networks
Does Public Opinion Influence Budgetary Politics?
Do Leaders Listen?
Interpreting Public Opinion
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Case: Where the Rubber Hits the Road
3. Fairness and Trust in Budgetary Politics
What's Fair?
Are Taxes Fair?
The Public's Perspective
Notions of Tax Fairness
Tax Burden
Taxes and Income Inequality
Fiscal Federalism and Tax Fairness
Is Spending Fair?
The Politics of Redistribution
Generational Politics
Spending across the States
Political and Budgetary IOUs
Are Citizens Satisfied with Performance?
Does Citizen Trust or Distrust Matter?
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Case: What's the Point?
4. Process Matters
How is the Budget "Game" Played?
How Did We Get Here?
What Is Executive Budgeting?
How Does Executive Budgeting Work?
Executive Formulation and Submission
Bouncing Off the Base
Budget Requests
Significance of Stage One
Legislative Review and Appropriation
Review of the Executive Budget Request
Limits on Legislative Powers
Line-Item Appropriations and Veto Power
Budget Blackout
Implementation and Audit
Allotments and Rescissions
Supplemental Appropriations
After the Books Are Closed
Summary of the Executive Budget Process
Why Take a Political Perspective?
How Does the Federal Entitlement Process Work?
The Art of the Budget Process
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Case: A Package Deal
5. Putting the Puzzle Together
What Rules Guide Putting the Budget Pieces Together?
Fiscal Rules for the Federal Government
Fiscal Rules for State and Local Governments
Fiscal Rules Are Norms
What Is a Balanced Budget?
Revision of the Budget during the Year
The "Is" of a Balanced Budget
What Happens When There Is No Budget or the Budget Is Not in Balance?
Financing the Federal Government's Annual Deficit by Issuing Debt
State and Local Government Debt
Budget Cutbacks
Is the Budget Sustainable Over Time?
Rainy-Day Budgeting
Public Sector Employee Benefits
Budget Sustainability
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Case: When Persuasion is Broke
6. Spending Public Resources
How Much Are We Spending?
Measuring Spending
Internal Dynamics: Percent Change and Rate of Growth
External Developments
A Slice of the Pie
Cost Structure Makes a Difference
Workforce and Payroll
Employee Benefits and Unpaid Bills
Why Is Some Federal Spending Kept Secret?
What Does Counterterrorism Cost?
What Are We Getting for the Money?
Why Do Budgets Grow?
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Case: Do-It-Yourself Government
7. A Taxing