Public budgeting is inherently political: too often, short-term partisan goals overrun long-term public interest. By presenting federal, state, and local budgeting within a clear, comparative framework, Rubins classic text focuses on the issues of federalism and the political jockeying that influences all governmental budgets. Updated throughout to account for recent issues in budgeting, the sixth edition includes coverage of the Alternative Minimum Tax controversy, mayoral vetoes, state legislatures role in the budgeting process, conflicts between inspectors general and executives, PART evaluations, and more. In addition, Rubin now pays even greater attention to budgeting within state and local systems, incorporating examples from across the nation and better preparing students for future careers at all levels of government. Analyzing each strand of the decision-making process, Rubin shows the extraordinary coordination involved in passing a budget and achieving accountability.