This primer succinctly summarises key theoretical concepts in
fiscal choice for both practitioners and scholars. The author
contends that fiscal choice is ultimately a choice of both politics
and economics. The book first introduces budget institutions and
processes at various levels of government, which restrict budget
decision makers' discretion. It also explains budget decision
makers' efforts to make rational resource allocations. It then
shows how and why such efforts are stymied by the decision makers'
capacity and institutional settings. The book's unique benefit is
its emphasis on all the essential topics, with short, module-type
chapters which can be read in any order.
General
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