본문 바로가기
KERD
논문KCI 등재

Equity in budgeting: U.S. state and local government initiatives

0

조회

0

다운로드

0

인용

0

참고문헌

키워드

주제분류정책학

초록

A government’s budget is the most important statement of its priorities. Budgets provide information on how public resources are mobilized and allocated and are the key instruments through which government policies are made and changed. Historically, budgets have not been perceived as instruments to advance equity, a core value of society critical for ensuring that the social contract between citizens and the state is met. When equity has been specifically addressed in budgetary considerations, it has generally been regarding economic issues such as the differential impact of tax policies across income groups. In recent years, however, governments in the United States at all levels have begun to use budget actions to advance equity, especially for historically marginalized groups. In this research, we answer the question: what budget actions have been undertaken by U.S. state and local governments to structure taxing and spending, to advance social equity goals? We also provide several recommendations for state and local governments to consider in their efforts to infuse equity into their budgeting processes to advance a whole-of-government effort to actualize this critical social goal.

Abstract

A government’s budget is the most important statement of its priorities. Budgets provide information on how public resources are mobilized and allocated and are the key instruments through which government policies are made and changed. Historically, budgets have not been perceived as instruments to advance equity, a core value of society critical for ensuring that the social contract between citizens and the state is met. When equity has been specifically addressed in budgetary considerations, it has generally been regarding economic issues such as the differential impact of tax policies across income groups. In recent years, however, governments in the United States at all levels have begun to use budget actions to advance equity, especially for historically marginalized groups. In this research, we answer the question: what budget actions have been undertaken by U.S. state and local governments to structure taxing and spending, to advance social equity goals? We also provide several recommendations for state and local governments to consider in their efforts to infuse equity into their budgeting processes to advance a whole-of-government effort to actualize this critical social goal.

참고문헌 (78)

  1. Abramovitz, M., "Taxes are a woman’s issue: Reframing the debate" (2006), The Feminist Press at the City University
  2. "Gov. Ivey signs Connect Alabama Act to drive broadband expansion" (2021)[URL]
  3. "Alaska’s education challenge" (2021)[URL]
  4. "Alaska Department of Health and Social Services: Healthy and equitable communities: Strategic plan 2022–2025" (2021)[URL]
  5. "Advancing health equity through the legislative process" (2022)[URL]
  6. "Equity assessment 2019: Analysis of department responses to the equity assessment tool" (2020)[URL]
  7. "Executive order on advancing racial equity and support for underserved communities through the Federal Government" (2021)[URL]
  8. Brown, D, "The whiteness of wealth: How the tax system impoverishes Black Americans--and how we can fix it" (2021), Crown
  9. "Department selects Dr. Roberto Montoya as firstever chief educational equity officer" (2021)[URL]
  10. "House appropriations bills take steps to use the Federal Budget as a tool for antiracism" (2022)[URL]
  11. "States move to cut grocery taxes" (2024)[URL]
  12. Downes, R., "Gender budgeting in OECD countries", OECD Journal on Budgeting, 16(3), pp.1~37 (2017)[DOI]
  13. "‘Stacked against you’: Critics say the lottery system is preying on poor communities" (2022)[URL]
  14. "Budgeting with an equity lens" (2020)[URL]
  15. "About us"[URL]
  16. Freund, E. A., "The lottery and income inequality in the states", Social Science Quarterly, 86(s1), pp.996~1012 (2005)[DOI]
  17. "Equity fund"[URL]
  18. "Racial equity tool kit" (2016)[URL]
  19. "Income growth by race and ethnicity: The two-decade view from Minnesota" (2023)[URL]
  20. Guy, M., "Achieving social equity: From problems to solutions" (2020), Melvin & Leigh Publishers
  21. "Using government procurement to advance racial equity" (2022)[URL]
  22. "Taxes and racial equity: An overview of state and local policy impacts" (2021)[URL]
  23. "Line item and budget: Towards a theory of line item in budgeting" (2022)[URL]
  24. "Pink and poverty taxes on marriage (No. 2022-12)" (2022)[URL]
  25. "Texas waves goodbye to sales tax on menstrual products, diapers: ‘Meaningful acknowledgment’" (2023)[URL]
  26. Kim, A., "What type of fiscal rule promotes the fiscal soundness?", Journal of Policy Studies, 39(1), pp.1~15 (2024)[DOI]
  27. "How governments can use gender budgeting to improve equality" (2019)[URL]
  28. "U.S. home ownership rate 2022, by race" (2023)[URL]
  29. "Advancing racial equity with state tax policy" (2018)[URL]
  30. Lu, E. Y., "Public performance budgeting: Principles and practice" (2018), Routledge Press
  31. "Racial equity & social justice tool: Comprehensive version" (2018)[URL]
  32. Martínez Guzmán, J. P., "Towards inclusive public administration systems: Public budgeting from the perspective of critical race theory", Public Administration, 102(3), pp.797~814 (2023)[DOI]
  33. McCaffery, E. J, "Taxing women" (1997), University of Chicago Press
  34. McDonald, B., "Budgeting for social equity: Exploring the (nearly) unknown", Electronic Journal (2023)[DOI]
  35. "Speed trap of poverty trap? Fines, fees and financial well-being" (2018)[URL]
  36. "Governor Whitmer signs executive directive recognizing and addressing racism as a public health crisis, creates the Black Leadership Advisory Council" (2020)[URL]
  37. Mikesell, J. L, "Fiscal administration" (2017), Cengage Learning
  38. Musgrave, R, "The theory of public finance" (1959), McGraw Hill
  39. "Misdirected investments: How the mortgage interest deduction drives inequality and the racial wealth gap" (2017)[URL]
  40. "Office of equity" (2023)[URL]
  41. "California signs equal pay pledge, highlights investments and actions to advance pay and gender equity" (2022)[URL]
  42. "The next frontier in equity is all about data" (2022)[URL]
  43. "Origin and history of program budgeting" (1966)[URL]
  44. Toolkit for mainstreaming and implementing gender equality, "OECD", OECD, ~ (2015)
  45. "Better governance for gender equality" (2017)[URL]
  46. "Executive Order D 2020 175. Directing the department of personnel and administration to lead state action on equity, diversity, and inclusion for the State of Colorado" (2020)[URL]
  47. Pollitt, C, "Clarifying convergence : Striking similarities and durable differences in public management reform", Public Management Review, 4(1), pp.471~492 (2002)[DOI]
  48. "ADM-18.31 - City’s equity budget tool and racial equity plans" (2016)[URL]
  49. Quinn, S, "Fiscal policies and gender equality", pp.53~105 (2018), International Monetary Fund
  50. "Gov. Pritzker signs package of legislation to advance equity in higher education, WIFR 23" (2021)[URL]
  51. Rawls, J, "A theory of justice" (1971), Harvard University Press
  52. Rimmer, S, "Gender-smart procurement policies for driving change" (2017), Chatham House
  53. Rubin, I. S., "Budget theory and budget practice: How good the fit?", Public Administration Review, 50(2), pp.179~189 (1990)[DOI]
  54. "Equity in budgeting: An overview of U.S. state and local government initiatives" (2022)[URL]
  55. Rubin, M. M, "Gender budgeting in the United States: The San Francisco experience", IASIA-LAGPA Joint Conference (2018)
  56. Rubin, M. M., "Equity in public budgeting : Lessons for the United States", Journal of Social Equity and Public Administration, 1(2), pp.11~25 (2023)[DOI]
  57. Rubin, M. M., "Gender-responsive budgeting : A budget reform to address gender inequity", Public Administration, 101(2), pp.391~405 (2021)[DOI]
  58. "FY 2022 budget equity instruction manual"[URL]
  59. "Budgeting for equity: Gender budget initiatives within a framework of performance oriented budgeting" (2003)[URL]
  60. Smith, A, "An inquiry into the nature and cause of the wealth of nations (modern library)" (1937), Random House
  61. "U.S. poverty rate in the United States 2023, by race and ethnicity" (2023)[URL]
  62. "Oregon’s diversity, equity and inclusion action plan" (2021)[URL]
  63. Sturn, R., "Obituary : Richard Abel Musgrave 1910–2007", The European Journal of the History of Economic Thought, 14(3), pp.587~595 (2007)[DOI]
  64. "Workbook: GODBE - Public" (2022)[URL]
  65. "New Jersey budget deal advances equity with millionaires’ tax and more" (2020)[URL]
  66. "Fact sheet: Biden-Harris administration advances equity and economic opportunity through Federal procurement and state and local infrastructure contracting" (2022)[URL]
  67. "Racial equity panel on public health holds its first meeting" (2021)[URL]
  68. "News" (2024)[URL]
  69. "Food spending as a share of income declines as income rises" (2023)[URL]
  70. "OMB circular no. A-11 (2024), section 220.21" (2023)[URL]
  71. "Property tax limitation regimes: A primer" (2018)[URL]
  72. Wampler, B., "The rise, spread, and decline of Brazil’s participatory budgeting: The arc of a democratic innovation" (2022), Palgrave MacMillan
  73. Waxman, M, "Budgeting for equity in Philadelphia", Annual Conference of the American Society for Public Administration (2021)
  74. "Historical perspective on performance budgeting: Performance budgeting in the United States before 1960" (2006)[URL]
  75. Wisman, J. D., "State lotteries: Using state power to fleece the poor", Journal of Economic Issues, 40(4), pp.955~966 (2006)[DOI]
  76. "Performance evaluation of gender budgeting in Canada" (2019)[URL]
  77. Yeo, J., "Diversity, equity, inclusion, and accessibility in recent public administration research : A systematic review of the literature since George Floyd", Journal of Policy Studies, 38(2), pp.33~54 (2023)[DOI]
  78. "What is priority-based budgeting?"[URL]

관련 논문AI추천

이 간행물의 다른 논문 (6건)