Oregon Blue Book


Book Description




Budget Process Law Annotated


Book Description




The Encyclopedia of Taxation & Tax Policy


Book Description

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.




Budget Options


Book Description




Guidelines for Public Expenditure Management


Book Description

Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.




Model Rules of Professional Conduct


Book Description

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.




The Federal Budget


Book Description

The federal budget impacts American policies both at home and abroad, and recent concern over the exploding budgetary deficit has experts calling our nation's policies "unsustainable" and "system-dooming." As the deficit continues to grow, will America be fully able to fund its priorities, such as an effective military and looking after its aging population? In this third edition of his classic book The Federal Budget, Allen Schick examines how surpluses projected during the final years of the Clinton presidency turned into oversized deficits under George W. Bush. In his detailed analysis of the politics and practices surrounding the federal budget, Schick addresses issues such as the collapse of the congressional budgetary process and the threat posed by the termination of discretionary spending caps. This edition updates and expands his assessment of the long-term budgetary outlook, and it concludes with a look at how the nation's deficit will affect America now and in the future. "A clear explanation of the federal budget... [Allen Schick] has captured the politics of federal budgeting from the original lofty goals to the stark realities of today."—Pete V. Domenici, U.S. Senate




Property Tax Assessment Limits


Book Description

This policy focus report examines options that exist for timely and efficient aid to needy taxpayers, including circuit breaker programs that reduce taxes based on income level; truth in taxation measures; deferral options on property tax payments; partial exemptions on owner-occupied or homestead properties; and classified tax rates.




Term Limits in State Legislatures


Book Description

It has been predicted that term limits in state legislatures--soon to be in effect in eighteen states--will first affect the composition of the legislatures, next the behavior of legislators, and finally legislatures as institutions. The studies in Term Limits in State Legislatures demonstrate that term limits have had considerably less effect on state legislatures than proponents predicted. The term-limit movement--designed to limit the maximum time a legislator can serve in office--swept through the states like wildfire in the first half of the 1990s. By November 2000, state legislators will have been "term limited out" in eleven states. This book is based on a survey of nearly 3,000 legislators from all fifty states along with intensive interviews with twenty-two legislative leaders in four term-limited states. The data were collected as term limits were just beginning to take effect in order to capture anticipatory effects of the reform, which set in as soon as term limit laws were passed. In order to understand the effects of term limits on the broader electoral arena, the authors also examine data on advancement of legislators between houses of state legislatures and from the state legislatures to Congress. The results show that there are no systematic differences between term limit and non-term limit states in the composition of the legislature (e.g., professional backgrounds, demographics, ideology). Yet with respect to legislative behavior, term limits decrease the time legislators devote to securing pork and heighten the priority they place on the needs of the state and on the demands of conscience relative to district interests. At the same time, with respect to the legislature as an institution, term limits appear to be redistributing power away from majority party leaders and toward governors and possibly legislative staffers. This book will be of interest both to political scientists, policymakers, and activists involved in state politics. John M. Carey is Assistant Professor of Political Science, Washington University in St. Louis. Richard G. Niemi is Professor of Political Science, University of Rochester. Lynda W. Powell is Professor of Political Science, University of Rochester.




A Good Tax


Book Description

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.