Term
| Major forms of tax revenue |
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Definition
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| Tax revenue sources by level of government |
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| How have these sources changed and why? |
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| Tax capacity vs. tax effort |
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| Tax expenditures and nontax revenues |
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Term
| Criteria for evaluating taxes and user fees |
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Term
| The politics of tax reform |
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Term
| Revenue forecasting (what it is and different types) |
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Definition
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| Univariate vs. multi-variate forecasting |
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| Arguments for and against taxing income |
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| Selective excise taxation |
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Term
| Advantages and limitations of user charges |
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Term
| Set-up of State Board of Equalization |
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Term
| Legal parameters to appropriations as a % of revenue estimates |
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Term
| Basic legislative process |
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Term
| Basic set-up of Rainy Day Fund |
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Term
| Key differences between OKC and Tulsa budgeting systems |
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Term
| New performance budgeting |
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Term
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Term
| Balanced budget amendment |
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Term
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Term
| Push and pull factors in budgeting |
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Term
| Major laws that changed Federal budgeting (what precipitated them and their effects) |
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Term
| Rise of entitlements and backdoor spending |
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Term
| Presidential-congressional rivalry on budgeting (power swing) |
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Term
| Omnibus bills and presidential veto power (also line-item veto) |
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Term
| Steps of Federal budget process (see handout for overview) |
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Definition
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Term
| Major shifts in Federal funding |
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Definition
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Term
| Role of the President in budgeting (formal and informal, opportunities and challenges) |
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Definition
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Term
| OMB's conflicting mandates |
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Term
| Congressional changes and budgeting |
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Definition
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Term
| Discretionary spending caps |
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Term
| Era's of presidential-congressional politics on budgeting |
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Term
| Social Security challenges; Social Security Act |
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Term
| Social Security reform proposals |
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Term
| Arguments for and against deficits at the Federal level |
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