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ILLUSTRATIONS TABLES 1.1. Per Capita Gross Domestic Product for Richest and Poorest Countries 4 1.2. Microbudgeting versus Macrobudgeting 17 1.3. Models of Constitutional Arrangements and their Cultural Influence 21 2.1. Major Steps in the Formulation Phase 49 2.2. Major Steps in the Execution Phase 50 2.3. Congressional Budget Decisions 54 2.4. Major Steps in the Congressional Phase 55 3.1. Projected Fiscal Deficits and Debt 2009 69 4.1. Distribution ofVotes to EU Member States to Determine a Qualified Majority 101 4.2. Benefit Levels and Duration of Social Programs in Selected EU Nations 123 4.3. Expenditure Efficiency: Comparing Education Spending to Outcome Measures 124 5.1. Common vs. Civil Law Countries 135 5.2. 2009 Projections of Fiscal Deficits as a Percentage of GDP 146 5.3. Elements of a Successful Capital Programming, Financing, and Implementation System 156 6.1. 2009 Projections of Fiscal Deficits as a Percentage of GDP 173 6.2. Attributes of Latin American Political Culture 180 7.1. Reforms of Budget Process Stages 211 7.2. Ministry X: Past Line-Item Budget 219 7.3. Ministry X: New Economic Classification of Expenditures 220 7.4. Functional Classification of Recurrent Expenditures 222 8.1. Comparative Budget System Reforms 259 8.2. Adaptation of Advanced Country Fiscal Management Systems 265 ix FIGURES 1.1. Total Tax Revenue as a Percentage of GDP, 2003 6 1.2. Comparing National Debt 1995, 2004 7 1.3. Public Social Expenditure as a Percentage of GDP, 2001 7 2.1. The Total Deficit or Surplus as a Share of GDP, 1970 to 2019 38 2.2. Debt Held by the Public as a Percentage of GDP 39 2.3. The Budget Cycle 46 3.1. Preparing Multiyear Expenditure Estimates 80 4.1. EU Expenditures by Category (2007) 104 4.2. EU Sources of Revenue (11996, 2007) 105 4.3. A Comparison of Budget Deficits and Debt, 2005 (% GDP) 107 4.4. Subnational Tax Revenues as a Percentage of GDP (2000, 2005) 108 4.5. Actual and Projected Revenues, Expenditures, and Deficits 20002009 (% of GDP) 114 4.6. Public Debt and Annual Deficit, 1959–2006 115 4.7. Government Spending by Source, 1959–2006 116 4.8. A Comparison of Budget Deficits and Debt, 2005 (% GDP) 119 4.9. A Comparison of Revenue and Expenditure Levels in Eight New Member States (Percent of GDP) 120 4.10. Actual and Projected Revenues, Expenditures, and Deficits 2000–09 (Percent of GDP) 121 7.1. Functional Classification of the Budget 222 7.2. Subfunctions of General Public Services 223 x ILLUSTRATIONS ...

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