Swain, John W.
Multiple perspectives on the meaning of revenue - 1999 - p.1535-560 - Nov-Dec
The full range of the meaning of revenue emerges from seriously considering how people understand revenues from various perspectives. Explicit discussion of revenue meanings may contribute to improving our understanding of revenue-related phenomena. Insights can be gained from considering revenues from various perspectives. Revenue conceptualizations examined here range from the most immediate one, the notion of resources, to policy devices, mediation of relationships, measurements of political situations, and values. These discussions show that a variety of meanings are associate with revenues and that revenues are at least as fundamental to public budgeting as expenditures. - Reproduced
Public finance
Multiple perspectives on the meaning of revenue - 1999 - p.1535-560 - Nov-Dec
The full range of the meaning of revenue emerges from seriously considering how people understand revenues from various perspectives. Explicit discussion of revenue meanings may contribute to improving our understanding of revenue-related phenomena. Insights can be gained from considering revenues from various perspectives. Revenue conceptualizations examined here range from the most immediate one, the notion of resources, to policy devices, mediation of relationships, measurements of political situations, and values. These discussions show that a variety of meanings are associate with revenues and that revenues are at least as fundamental to public budgeting as expenditures. - Reproduced
Public finance