- Identify and explain the principles for successful tax increases.
- Explain and discuss tax expenditures, including the pros and cons of providing them.
- Identify the budget strategies that agencies use to compete for limited resources (both the competitive strategies and strategies to reduce competition).
- Although the Constitution does not require the President to submit an annual budget, in 1921 the Budget and Accounting Act laid the foundation for the modern budget process. Discuss the elements and significance of this Act.
- There are several types of budget formats. Discuss the various formats and explain why the line-item budget format is so frequently used.
- Explain and discuss entitlement programs, including how they impact the federal budget.
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