목차
표지=0,1,1
진행순서=0,2,1
목차=0,3,1
축사/박관용=1,4,2
Congratulatory Statement from The Asia Foundation/Scott Snyder=3,6,2
인사말/Scott Snyder=5,8,2
(주제1) 예산과정에서의 CBO의 역할과 책무/Jeffrey M. Holland=7,10,22
의회예산과정(THE CONGRESSIONAL BUDGET PROCESS)=28,31,2
현행 예산과정의 형성과정(A Short History of the Current Budget Process)=29,32,2
예산 순기(The Budget Cycle)=31,34,3
의회예산처(CBO)의 역할 및 의무(ROLE AND RESPONSIBILITIES OF CBO)=33,36,2
예산기준선과 경제전망(Baseline Budget and Economic Projections)=35,38,1
경제전망(Economic Forecasts)=35,38,1
대통령 예산안 분석(Analysis of the President's Budget)=36,39,1
예산대안(Budget Options)=36,39,1
법안비용추계(Cost Estimates for Bills)=36,39,2
지출규모점검(Scorekeeping)=37,40,1
연방위임명령의 영향 평가(Assessing the Impact of Federal Mandates)=37,40,2
의회에 대한 예산 및 경제 정책현안에 대한 자문역할(Advising the Congress on Budgetary and Economic Policy Issues)=38,41,1
장기적 예산압력과 정책 대안(Long-Term Budgetary Pressures and Policy Options)=38,41,1
예산집행/집행정지-만료(Budget Enforcement/Sequestration-Expired)=39,42,1
별첨:CBO 비용추계 도입과정=40,43,1
(주제2) 비용추계의 원리 및 사례/Christina Sadoti=41,44,38
비용추계의 원칙(PRINCIPLES OF COST ESTIMATING)=79,82,4
지출 범주(CATEGORIES OF SPEMDING)=82,85,1
법정지출(Mandatory Spending)=82,85,2
재량지출(discretionary spending)=83,86,2
추계사례(EXAMPLES OF ESTIMATES)=84,87,1
법정지출:실업수당(Unemployment compensation)=84,87,1
법정지출:북극권야생동물보호구역(ANWR)내의 석유 및 가스 개발권 임대=85,88,1
재량지출:워싱턴DC대학진학법(District if Columbia College Access Act)=85,88,2
(별첨 1) 법정지출사례:공법 108조 1항 한시적긴급실업수당(Temporary Emergency Unemployment compensation)=87,90,3
(별첨 2) 법정지출사례:예산대안(Budget Options) 북극권야생동물보호구역 해안평지 임대(Open the coastal plain of the arctic national wildlife refuge to leasing)=90,93,2
(별첨 3) 재량지출사례:H.R. 974 비용추계(하원 심사보고)=92,95,6
(별첨 4) 재량지출사례:H.R. 974 비용추계(상원 심사보고)=98,101,7
(주제3) 세수전망 및 추계에 관한 쟁점/David Weiner=105,108,17
서문=121,124,1
예산기준선 세수(REVENUES IN THE BUDGET BASELINE)=121,124,6
거시경제전망(THE MACROECONOMIC PROJECTION)=127,130,1
의회예산과정에서 CBO 세수기준선의 역할(THE ROLE OF CBO'S REVENUE BASELINE IN THE CONGRESSIONAL BUDGET PROCESS)=128,131,1
상이한 3개 기관(재무부, CBO, JCT)에서 세수추계가 이루어지는 이유(WHY HAVE THE ANALYTIC CAPABILITIES FOR ERVENUE ESTIMATION AT THREE DIFFERENT AGENCIES (U.S. TREASURY, CBO, AND THE JOINT COMMITTEE ON TAXATION)?)=129,132,1
세수추계(FORECASTING REVENUES)=129,132,3
미시모의실험 기법(MICROSIMULATION TECHNIQUES)=131,134,2
모형결과치와 조세징수 실적치간의 차이(DISCREPANCIES BETWEEN MODE RESULTS AND ACTUAL TAX COLLECTIONS)=132,135,2
[cover, etc.]=0,1,5
Congratulatory Statement from The Asia Foundation/Scott Snyder=3,6,4
(Topic 1) THE CONGRESSIONAL BUDGET OFFICE:ITS ROLE AND RESPONSIBILITIES IN THE BUDGET PROCESS/Jeffrey M. Holland=7,10,4
THE CONGRESSIONAL BUDGET PROCESS=10,13,2
A Short History of the Current Budget Process=11,14,3
The Budget Cycle=13,16,5
ROLE AND RESPONSIBILITIES OF CBO=17,20,2
Baseline Budget and Economic Projections=19,22,1
Economic Forecasts=19,22,2
Analysis of the President's Budget=20,23,1
Budget Options=20,23,2
Cost Estimates for Bills=21,24,2
Scorekeeping=22,25,1
Assessing the Impact of Federal Mandates=22,25,2
Advising the Congress on Budgetary and Economic Policy Issues=23,26,1
Long-Term Budgetary Pressures and Policy Options=23,26,2
Budget Enforcement/Sequestration(Expired)=24,27,1
Attachment:History Behind the Congressional Requirement for CBO to Produce Cost Estimates=25,28,16
(Topic 2) Principles and examples of CBO cost estimating/Christina Sadoti=41,44,3
PRINCIPLES OF COST ESTIMATING=44,47,4
CATEGORIES OF SPENDING=47,50,1
Mandatory Spending=47,50,2
Discretionary Spending=48,51,2
EXAMPLES OF ESTIMATES=49,52,4
(ATTACHMENT 1) MANDATORY SPENDING EXAMPLE:Public Law 108-1 TEMPORARY EMERGENCY UNEMPLOYMENT COMPENSATION=53,56,6
(ATTACHMENT 2) MANDATORY SPENDING EXAMPLE:BUDGET OPTIONS:OPEN THE COASTAL PLAIN OF THE ARCTIC NATIONAL WILDLIFE REFUGE TO LEASING=59,62,4
(ATTACHMENT 3) DISCRETIONARY SPENDING EXAMPLE:COST ESTIMATE FOR H.R. 974 AS ORDERED REPORTED IN THE HOUSE=63,66,8
(ATTACHMENT 4) DISCRETIONARY SPENDING EXAMPLE:COST ESTIMATE FOR H.R. 974 AS ORDERED REPORTED IN THE SENATE=71,74,34
(Topic 3) Issues in revenue forecasting and estimation/David Weiner=105,108,3
INTRODUCTION=107,110,1
REVENUES IN THE BUDGET BASELINE=107,110,6
THE MACROECONOMIC PROJECTION=113,116,2
THE ROLE OF CBO'S REVENUE BASELINE IN THE CONGRESSIONAL BUDGET PROCESS=114,117,2
WHY HAVE THE ANALYTIC CAPABILITIES FOR REVENUE ESTIMATION AT THREE DIFFERENT AGENCIES(U.S. TREASURY, CBO, AND THE JOINT COMMITTEE ON TAXATION)?=115,118,2
FORECASTING REVENUES=116,119,2
MICROSIMULATION TECHNIQUES=118,121,2
DISCREPANCIES BETWEEN MODEL RESULTS AND ACTUAL TAX COLLECTIONS=120,123,14