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In: Public budgeting & finance, Volume 21, Issue 4, p. 18-43
ISSN: 1540-5850
In this study the concept of surplus expenditures is introduced, and a theory of surplus expenditures is explored. The study examines the disposition of surplus revenues that emerged from the imposition of a binding tax and spending limit in Colorado. The study concludes that the accumulation of surplus revenue requires a major overhaul of budgetary reporting and decision making to reflect the impact of binding tax and spending limits on the budgetary process. The reporting recommendations are designed to make the budget more transparent and provide both taxpayers and legislators the information they need to make more rational decisions. The policy recommendations explore options for a more efficient and equitable disposition of surplus revenue.
In: Public budgeting & finance, Volume 21, Issue 4, p. 18-43
ISSN: 0275-1100
In: The journal of economic history, Volume 49, Issue 1, p. 229-230
ISSN: 1471-6372
In: The Journal of social, political and economic studies, Volume 13, Issue 4, p. 371
ISSN: 0278-839X, 0193-5941
In: The Journal of social, political and economic studies, Volume 13, p. 371-394
ISSN: 0278-839X, 0193-5941
Effects of variable and unpredictable fiscal and monetary policies pursued by both the creditor and debtor nations alike.
In: The journal of economic history, Volume 45, Issue 1, p. 166-167
ISSN: 1471-6372
In: Journal of labor research, Volume 4, Issue 4, p. 349-365
ISSN: 1936-4768
In: The Journal of social, political and economic studies, Volume 8, Issue 1, p. 43
ISSN: 0278-839X, 0193-5941
In: Social science quarterly, Volume 60, Issue 3, p. 531-532
ISSN: 0038-4941
In: The journal of economic history, Volume 32, Issue 2, p. 579-581
ISSN: 1471-6372
In: The journal of economic history, Volume 29, Issue 3, p. 521-525
ISSN: 1471-6372
In: Public choice, Volume 79, Issue 1-2, p. 117-134
ISSN: 1573-7101
In: Public choice, Volume 79, Issue 1-2, p. 117-134
ISSN: 0048-5829