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The aim of this research to determine the Political Budget Cycle's (PBC) patterns in grants expenditure and capital expenditure before, during, and after the regional election in Indonesia in 2012. The method used in this research is a mixed-method, where the first testing used simple regression (quantitative approach) then followed by content analysis (qualitative approach) for getting more finding from the data. Sample method used in this research is based on a purposive sampling method. The results showed that there were Political Budget Cyle's patterns though there was no significant effect of Regional Election on Grants Expenditure and Capital Expenditure. The conclusion indicated that there were Political Budget Cycle's patterns in Indonesia on Grants Expenditure and Capital Expenditure.

Cover -- Half Title -- Contents -- Foreword -- Preface -- 1. The Nature of the Public Sector -- 2. The Pure Theory of Public Expenditure: Partial Equilibrium -- 3. The Pure Theory of Public Expenditure: General Equilibrium -- 4. Market Failure, Public Policy, and Public Expenditure -- 5. The Politics of Collective Choice -- 6. Program Budgeting -- 7. Benefit-Cost Analysis -- 8. Fiscal Federalism -- 9. Determinants and Consequences of Public Expenditures -- Name Index -- Subject Index

This paper provides new evidence on the effectiveness of expenditure rules. The analysis isbased on a unique dataset covering all countries with national and supranational fiscal rules,including 33 expenditure rules, between 1985 and 2013. It contributes to the existingliterature on fiscal rules in two main ways. First, it is the most comprehensive assessment ofcompliance with rules and of the potential role of expenditure rules, in particular regardinglong-term sustainability. Second, it analyzes whether expenditure rules are associated withchanges in public investment and its efficiency

Tax expenditures, credits and guarantees, and other nonconventional expenditures are prominent features of the public finances of the United States and other industrialized democracies. While reliable data on these practices have generally been available only for a decade or less, there is reason to believe that these types of transactions now constitute a larger share of total public expenditure than they did in the past. This article discusses the concepts arid implications of two types of nonconventional expenditures—tax expendituures and loans—as well as recent efforts to bring them within the scope of the budget process. The article deals mostly with American practices, but it also draws on the experiences of other democratic countries.

World military expenditure increased by about 2% in real terms in 2001 to $839 billion (in current prices) according to adopted budgets. Since 1998, when it reached its lowest point since the end of the Cold War, it has increased by 7%. When the actual expenditure figures for 2001 become available, the increase is likely to be greater because of additional expenditure generated by the 11 September terrorist attacks on the USA & the ensuing 'war on terrorism.' Five countries accounted for more than half of world military spending in 2001: the USA (36%), Russia (6%), & France, Japan, & the UK (5% each). The high-income countries have the highest per capita spending, while the countries where military spending imposes the heaviest economic burden are located in the Middle East & Africa. 8 Tables, 5 Appendixes. Adapted from the source document.

Total global military expenditure in 2009 is estimated to have been $1531 billion. This represents an increase of 6 per cent in real terms compared to 2008, and of 49 per cent since 2000. Military expenditure comprised approximately 2.7 per cent of global gross domestic product (GDP) in 2009. All regions and subregions saw an increase in 2009, except the Middle East. The global economic crisis had little impact on world military spending in 2009, as most major economies boosted public spending to counteract the recession, postponing deficit reduction. While military expenditure was not a major feature of economic stimulus packages, it was not generally cut either. Nine of the top 10 spenders increased military spending in 2009. However, some smaller economies less able to sustain large deficits did cut spending. Natural resource revenues appear to be a significant driver of military expenditure in many developing countries, with rapidly rising revenues from oil and other commodities in recent years, due to increases in both price and production. This may lead to increased military spending as a means of protecting resources from internal or external threats, while resource revenues are often a source of funding for arms purchases. The drop in commodity prices in 2009 has slowed this trend in some cases. The conflict in Afghanistan is proving increasingly costly to many of the countries with a substantial troop presence there and has also generated debates as to the focus of military spending, between equipment of use in current conflicts and major weapon platforms designed for power projection. In the UK a combination of the Afghanistan conflict, high deficits and an overambitious equipment programme have sharpened this debate. US military spending is continuing to rise under the Obama Administration, partly due to the escalating conflict in Afghanistan. Spending is budgeted to rise further in 2010, and military spending is exempted from a general freeze on discretionary spending. The 2010 budget saw some refocusing of priorities, with cancellation of some major weapon systems and increased focus on information and communications technology, but no major strategic shift. Military spending patterns in Afghanistan and Iraq both reflect the demands of rebuilding a country's armed forces from scratch following external invasion and with continued requirement for substantial external funding. Adapted from the source document.

'This is one of those rare technical books which has an importance outside its own field' The Daily Telegraph.'One of the most stimulating post-war books on public finance' The Guardian.Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the following:* Income, Expenditure and Taxable Capacity* The Concept of Income in Economic Theory* Taxation and Savings* Taxation and risk-bearing* Taxation and the Incentive to Work* Company Taxation* Taxation and Economic ProgressPart 2 examines the issue of Expenditure Tax in practice, asking whether personal expenditure tax