Besprechungen

Ohne Zusammenfassung     

Some Unfinished Business in Public Administration

In July 1995, the American Society for Public Administration's Endowment Board established the Donald C. Stone Fund to honor the memory of this public administration legend. Income from this fund is used to sponsor a lecture or symposium at ASPA's national conference, which reflects Stone's varied interests and contributions to the field. This year marked the seventh Donald C. Stone Lecture. On March 26, Philip Rutledge was ASPA's Stone Lecturer and gave the following speech.     

Using Performance Measures for Federal Budgeting: Proposals and Prospects

The political system, the popular press, and the public have recently been concerned about measuring government performance. This concern for measuring performance should imply a concern for measuring it correctly. With this in mind, the Congressional Budget Office (CBO) recently conducted an analysis of the use of performance measures in the budget process. The study attempts to review the issues raised by performance budgeting in the context of past and current efforts to link performance measures and budgeting. This article focuses on two portions of that study: The status of the current federal performance measurement efforts and specific observations designed to inject a note of caution into the current debate about performance measurement and budgeting.     

State and federal tax equity: Estimates before and after the Tax Reform Act of 1986

The progressivity and equity of both state and federal individual income taxes, as well as the combined system of both taxes, are examined before and after the federal Tax Reform Act of 1986 using a variety of measures applied to federal Statistics of Income individual income tax data; state taxes are calculated using TAXSIM. Our findings are as follows: First, in both 1985 and 1987, state personal income taxes were generally less progressive and more horizontally equitable than the federal system. Second, in moving from 1985 to 1987, state personal income tax systems generally displayed decreased progressivity and horizontal inequity. The combination of the two systems displayed generally lower progressivity and horizontal equity scores when we compare 1987 to 1985. Last, the after-tax income distribution became more unequal when we compared 1987 to 1985.