Budgeting in Hungary during the Democratic Transition

By Andrea Dietz, Mihaly Hogye, Lance T. LeLoup, Zoltan Papai, Laszlo Urban, and Laszlo Varadi, Apr 22, 1998

This article examines budgeting in Hungary since 1989, beginning with an analysis of the comparative budgeting literature to identify an appropriate theoretical framework for the study. It explores budget definition and measurement problems, debt and economic conditions, external actors and constraints on the budget, budget institutions, and the impact of parliament on the budget, concluding with an assessment of the problems and prospects for Hungary’s budget.

State Income Tax Burdens on Low-Income Families, United States

By Nick Johnson, Michael Mazerov, Liz McNichol, and Alan Berube, Apr 19, 1998

This report demonstrates the states’s modest progress in relieving the income tax burden on working families with incomes below the poverty line. The report also assesses the impact of each state’s income tax on poor families and focuses on the income tax threshold in each state, which is the income level at which a family would begin to owe state income tax.

Tax Administration Reform in Transition: The Case of Croatia

By Katarina Ott, Apr 19, 1998

The Republic of Croatia is currently engaged in reform of the overall fiscal system, including tax administration reform. This paper analyzes the extent to which reform in Croatian tax administration is in line with the theory and practice of tax administration in developed countries and countries in transition.

Program Evaluation Methods: Measurement and Attribution of Program Results

Mar 24, 1998

The government of Canada uses the systematic collection and analysis of evidence on the outcomes of programs to make judgments about their relevance and performance, and to examine alternative ways to deliver them or to achieve the same results. Evaluation plays a key role in supporting government commitments for ensuring the value for money of its programs.

New Research Findings on the Effects of the Earned Income Tax Credit

Mar 19, 1998

Examines research on the effects of the Earned Income Tax Credit on poverty, income disparities, and work effort. The research findings indicate the EITC increases work effort substantially among single mothers; moderates the widening of income gaps between the wealthy and the working poor; and is now lifting 4.6 million people in working families out of poverty, including 2.4 million children in the United States. This article is particularly relevant to those interested in background information on the EITC as well as in its effects on disadvantaged groups in the United States.