Budget Rules.
National Tax Journal 2004, Sept, 57, 3
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Publisher Description
INTRODUCTION People tend to expect both too much and too little of budget rules. Because they are more art (or perhaps, craft) than science, it is impossible to derive some ideal set of rules through theory. Because they involve many arbitrary elements, they are also easy to disparage. And yet, an orderly decision process requires rules, written or unwritten (Schick, 1995).
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