Comparative Public Budgeting: Global Perspectives on Taxing and Spending

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COMPARATIVE PUBLIC BUDGETING GLOBAL PERSPECTIVES ON TAXING AND SPENDING GEORGE M. GUESS AND LANCE T. LELOUP Published by State University of NewYork Press,Albany© 2010 State University of NewYork All rights reserved Printed in the United States of America No part of this book may be used or reproduced in any manner whatsoever without written permission. No part of this book may be stored in a retrieval system or transmitted in any form or by any means including electronic, electrostatic, magnetic tape, mechanical, photocopying, recording, or otherwise without the prior permission in writing of the publisher. For information, contact State University of NewYork Press,Albany, NY www.sunypress.edu Production by Robert Puchalik Marketing by Michael Campochiaro Library of Congress Cataloging-in-Publication Data Guess, George M. Comparative public budgeting : global perspectives on taxing and spending / George M. Guess and Lance T. LeLoup. p. cm. Includes bibliographical references and index. ISBN 978-1-4384-3309-7 (hardcover : alk. paper) 1. Budget. 2. Finance, Public. I. LeLoup, Lance T. II.Title. HJ2005.G85 2010 352.4'8—dc22 2010005122 10 9 8 7 6 5 4 3 2 1 ...