Foreword Acknowledgments CHAPTER 1: The Politics of Public Budgets What is Budgeting? Governmental Budgeting Minicase: City Manager Replies to Scathing Budget Critique Minicase: Missouri Constitutional Amendment Reduces Governor's Powers Minicase: Young Protesters in Court Minicase: The Courts and New Jersey Pension Reform Minicase: The Federal Debt Limit as a Constraint Minicase: Highly Constrained Budgeting-Colorado's TABOR Amendment The Meaning of Politics in Public Budgeting Budgetary Decision-Making Microbudgeting and Macrobudgeting Summary and Conclusions Useful Websites CHAPTER 2: Revenue Politics Raising Taxes Minicase: Supermajorities to Raise Taxes Minicase: Louisiana-Getting Around the No-Tax-Increase Pledge Minicase: A Tax Increase in Philadelphia The Politics of Protection Minicase: Wisconsin and Unexamined Tax Breaks Minicase: Illinois and the Role of the Press Minicase: Tax Breaks for Hedge Fund Managers Minicase: California and Enterprise Zone Tax Breaks Minicase: North Carolina and Business Tax Breaks Minicase: Michigan-Terminating its Film Subsidy Minicase: New Mexico and Tax Expenditure Reporting Tax Reform Minicase: Georgia Tax Reform Left Hanging Minicase: Michigan Tax Reform or Class Warfare? Minicase: The Tax Cuts and Jobs Act: Is it a Tax Reform? Summary and Conclusions Useful Websites CHAPTER 3: The Politics of Process Budget Process and the Characteristics of Public Budgeting Minicase: Harrisburg-Whose Priorities Dominate? Designing Process to Achieve Policy and Political Goals Macro- and Micropolitics Minicase: Republican Macrolevel Reform Proposals Minicase: Micropolitics-Bending the Rules to Win Individual Decisions Minicase: How the Governor's Veto is Used Variation between and among Federal, State, and Local Governments Minicase: Maine-The Governor versus the Legislature Minicase: Limits of Governor's Vetoes in New Mexico Minicase: San Diego-Fiscal Problems, Strong Mayor, and Veto Powers Summary and Conclusions Useful Websites CHAPTER 4: The Dynamics of Changing Budget Processes Overview Minicase: New York State-Powerful Governor, Weak Legislature, Informal Budgeting Minicase: The Governor versus the Courts Federal Budget Process Changes Minicase: Deeming Resolutions and Ad Hoc Budgeting Minicase: Ad Hoc Scoring Rules Minicase: Overseas Contingency Operations Minicase: Budget Process Reform 2018? Changes in Budget Process at the State Level Minicase: Maryland's Legislative Budget Power Minicase: South Carolina's Legislatively Dominated Budget Process Begins to Budge Minicase: The Executive and the Legislature in Florida's Budgeting Changes in Budget Process at the Local Level Minicase: Florida and Unfunded Mandates Summary and Conclusions Useful Websites CHAPTER 5: Expenditures: Strategies, Structures, and the Environment Strategies Minicase: A $17,000 Drip Pan Minicase: Homeland Security-A Program Tied to a Goal of Unlimited Worth Minicase: Amtrak Train Wreck Minicase: Congressional Budget Office and Scoring Structure Minicase: Budgetary Implications of Direct College Loans versus Loan Guarantees Minicase: An Open-Ended Discretionary Program-Immigration Enforcement Minicase: Trump, Immigration Enforcement, and the Threat of Grant Denial Minicase: California and Mandatory Spending on Redevelopment Agencies Minicase: Fannie and Freddie: Government Bailout, a Loan, or Investment? Minicase: New Jersey's Fund Diversion from the Unemployment Insurance Fund The Environment Strategy, Structure, and Environment Combined: The Medicare Example Summary and Conclusions Useful Websites CHAPTER 6: The Politics of Balancing the Budget Defining the Balance Constraint Minicase: Was the Wisconsin Budget Balanced? Minicase: Balance in the Federal Highway Trust Fund Minicase: Illinois Funds Sweep Multiple Actors, Ideologies, and Deficits The Environment, Unpredictability, and Deficits Increasing Stress between Payer and Decider Minicase: Chicago's Parking Meters Minicase: Iowa's Privatization of Medicaid The Politics of Deficits: The Federal Level The Politics of Deficits: States Minicase: Detroit Bankruptcy Minicase: Why Did Jefferson County, Alabama, Declare Bankruptcy? The Politics of Balance in Cities Minicase: The Politics of Deficits-An Urban Example Summary and Conclusions Useful Websites CHAPTER 7: Budget Execution: The Politics of Adaptation Tools for Changing the Budget Minicase: Policy Deferrals in the Department of State Minicase: Using Holdbacks to Change Legislative Priorities-Maryland Minicase: Herbert Hoover and Legislative Vetoes Minicase: The National Weather Service Reprogramming Summary and Conclusions Useful Websites CHAPTER 8: Controlling Waste, Fraud, and Abuse Minicase: Congressional Oversight and the Zombie Apocalypse Inspectors General The Politics of Finding Waste, Fraud, and Abuse Minicase: Louisiana Inspector General Minicase: President Obama Fires an IG Minicase: Who Guards the Guards? Not the Guards Themselves Minicase: Acting IG for Homeland Security-Too Close to the Department Minicase: The Massachusetts Inspector General Versus the Governor Minicase: New York State and Medicaid Minicase: Baltimore's Departing IG Auditors General Summary and Conclusions Useful Websites CHAPTER 9: Budgetary Decision-Making and Politics Real-Time Budgeting A Comparison of the Decision-Making Streams Common Themes Reconceptualizing Reform Avenues for Research Summary and Conclusions Useful Websites Notes Author Index Subject Index About the Author
Irene S. Rubin is Professor Emeritus of Public Administration at Northern Illinois University. She is the author of Running in the Red: The Political Dynamics of Urban Fiscal Stress, Shrinking the Federal Government, Class Tax and Power: Municipal Budgeting in the United States, and Balancing the Federal Budget: Eating the Seed Corn or Trimming the Herds, all four of which rely extensively on qualitative interviews. She has written journal articles about citizen participation in local level government in Thailand, how universities adapt when their budgets are cut, and fights between legislative staffers and elected and appointed officials about unworkable policy proposals, all based on qualitative interviews. She is in the middle of an interviewing project about how local officials view and use contracts with the private sector and with other governmental units to provide public services.
"The greatest strength [in the text] is the inclusion of politics
in the budgeting process, which is a key element that is often
overlooked or understated in other budgeting books." -- Joseph
Martin, JD, MPA
"[The Politics of Public Budgeting] discusses the impact of separation of payer and deicer, multiple actors, and openness to the environment." -- Sharon K. Vaughn