{"id":2,"date":"2023-09-28T17:09:32","date_gmt":"2023-09-28T17:09:32","guid":{"rendered":"https:\/\/projects.law.harvard.edu\/briefingpapers\/?page_id=2"},"modified":"2025-10-06T16:33:44","modified_gmt":"2025-10-06T16:33:44","slug":"sample-page","status":"publish","type":"page","link":"https:\/\/projects.law.harvard.edu\/briefingpapers\/","title":{"rendered":"Home"},"content":{"rendered":"\n
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The following briefing papers were prepared by students at Harvard Law School enrolled in Professor Howell E. Jackson\u2019s seminar on Federal Budget Policy. The papers are designed to introduce the academic community to a range of legal issues related to federal budget policy. As with any work prepared by student research assistants, these briefing papers should be regarded as preliminary efforts: overviews of basic budgetary concepts with reviews of relevant academic literature and, where applicable, judicial decisions. As a group, the papers pull together a good deal of useful information and canvas recent academic writing on a series of important issues of federal and state budget policy. Many of the materials cited in the papers are available on-line and links are generally included in footnotes.<\/p>\n\n\n\n

The sixty-four briefing papers are divided into seven basic groups. The largest, dealing with congressional budget policy, includes twenty-eight papers. Other sets of papers address the capacity of the federal executive to influence spending decisions and the role of the judiciary in controlling federal spending. A number of papers focus on accrual accounting in the federal budget, economic issues underlying budget policy, and alternative perspectives on the federal budget. A final group of papers discusses budget procedures in other jurisdictions.<\/p>\n\n\n\n

The briefing papers assume a basic understanding of the federal budget process. For those who are new to the field or some aspects thereof, a good book-length primer is Allen Schick, The Federal Budget (2007). For a shorter introduction, see William Dauster, “The Congressional Budget Process,” in Fiscal Challenges: An Interdisciplinary Approach to Budget Policy (2008).<\/p>\n\n\n\n

Last Updated: April 2021<\/strong><\/p>\n<\/div><\/div>\n\n\n\n

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For comments on these papers or suggestions for future lines of research, please contact Professor Howell Jackson.<\/p>\n\n\n\n

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Email Professor Jackson<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n

I. Congressional Budget Procedures<\/h2>\n\n\n\n

A. Congressional Budget Procedures and Congressional Budget Practice<\/h3>\n\n\n\n

David Burd & Brad Shron, “Analysis & Critique of Specialized Rules: Discretionary Caps, Spending Targets, and Committee Allocations”<\/a> (Updated March 9, 2008) (Briefing Paper No. 1)

Ellen Bradford & Matthew Scogin, “PAYGO Rules and Sequestration Procedures”<\/a> (Updated March 31, 2008)
(Briefing Paper No. 2)

Jared Shirck & Francis Shen, “The Role of Estimation in Budget Procedures: Baselines”<\/a> (May 4, 2005) (Briefing Paper No. 4)

Adam Fletcher & Trenton Hamilton, “Scoring and Revenue Estimation”<\/a> (Updated March 16, 2008) (Briefing Paper No. 5)

Mark Champoux & Dan Sullivan, \u201cAuthorizations and Appropriations: A Distinction Without Difference?\u201d<\/a> (May 10, 2006) (Briefing Paper No. 15)

Robert Porter & Sam Walsh, \u201cEarmarks in the Federal Budget Process\u201d<\/a> (Updated April 1, 2008) (Briefing Paper No. 16)

William Fay & Michelle Rogers, “Appropriations for Mandatory Expenditures”<\/a> (Updated March 30, 2008) (Briefing Paper No. 17)

Nooree Lee, \u201cCongressional Budget and Impoundment Control Act of 1974, Reconsidered\u201d<\/a> (April 29, 2008) (Briefing Paper No. 34)

Derek Lindblom, \u201cThe Budget Reconciliation Process\u201d<\/a> (May 11, 2008) (Briefing Paper No. 35)

Avery Day, \u201cAnalysis of Congressional Budget Cycles: Fiscal Years 2004 – 2007\u201d<\/a> (May 11, 2008) (Briefing Paper No. 36)

Mona Lewandoski, \u201cThe Bush Tax Cuts of 2001 and 2003, A Brief Legislative History\u201d<\/a> (May 6, 2008) (Briefing Paper No. 37)

David W Casazza & Greg Schmidt, \u201cThe History of the Congressional Appropriations Process: 1789-2014\u201d<\/a> (May 11, 2014) (Briefing Paper No. 42)

Justin Dews & Dan McConnell, \u201cSequestration and the 2011 Budget Control Act\u201d<\/a> (May 12, 2014) (Briefing Paper No. 43)

Katie B. Johnson & David W. Casazza, \u201cThe Obama Budget Cycles: FY2011 to FY 2014\u201d<\/a> (May 12, 2014) (Briefing Paper No. 44)

Nick Kypriotakis & Yuki Fujioka, \u201cBending the Health Care Cost Curve\u201d<\/a> (May 12, 2014) (Briefing Paper No. 45)

Greg Schmidt & Justin Dews, \u201cThe Rise of Continuing Resolutions\u201d<\/a> (May 12, 2014) (Briefing Paper No. 46)

Jacqueline Lash & Brady Cassis, \u201cThe Use and Misuse of Appropriations Riders\u201d<\/a> (May 10, 2015) (Briefing Paper No. 50)

Brady Cassis & Tharuni Jayaraman, “Federal Funding of Infrastructure: Policies, Procedures, and Challenges”<\/a> (Updated September 2016) (Briefing Paper No. 51)<\/p>\n\n\n\n

Amy Hinz & Russell Spivak, \u201cAn Analysis of the Tax Expenditure Budget\u201d<\/a> (May 2016) (Briefing Paper No. 57)<\/p>\n\n\n\n

Corey Braddock & Chaz Kelsh, \u201cBudgeting for Homeland Security<\/a>\u201d (May 1, 2016) (Briefing Paper No. 58)<\/p>\n\n\n\n

Brooke Stanley & Amy Hinz, \u201cBudgeting for Gift Accounts and Revolving Funds<\/a>\u201d (May 6, 2016) (Briefing Paper No. 60)<\/p>\n\n\n\n

C. William Courtney, “Revisiting Biennial Briefing”<\/a> (June 2019) (Briefing Paper No. 67)<\/p>\n\n\n\n

B. The Relationship Between Federal and State Spending<\/h3>\n\n\n\n

Stacy Anderson & Russell Constantine, “Unfunded Mandates”<\/a> (April 20, 2005) (Briefing Paper No. 7)<\/p>\n\n\n\n

Dan Klaff & Adam Lawton, \u201cConditional Spending and Other Forms of Federal Cost Sharing\u201d<\/a> (Updated March 2008) (Briefing Paper No. 18)<\/p>\n\n\n\n

Allison Quick, \u201cLegal Limits on Conditional Spending including Recent Challenges to No Child Left Behind\u201d<\/a> (May 2, 2006) (Briefing Paper No. 19)<\/p>\n\n\n\n

Ruotao Wang & Peyton Miller, \u201cState and Municipal Pension Liabilities: Reform Inside and Outside of Bankruptcy\u201d<\/a> (May 12, 2014) (Briefing Paper No. 47)<\/p>\n\n\n\n

Ed Stein, \u201cRegulatory Budgeting: Recent Efforts and Recurring Issues<\/a>\u201d (November 2019) (Briefing Paper No. 73)<\/p>\n\n\n\n

C. Reform Proposals for Congressional Procedures<\/h3>\n\n\n\n

Laurel Brown & Blake Roberts, “Alternative Procedures Line Item Vetoes and Balanced Budget Amendments”<\/a> (May 2005) (Briefing Paper No. 3)<\/p>\n\n\n\n

Stuart Young & Drew McLelland, \u201cImplementing Biennial Budgeting for the U.S. Congress\u201d<\/a> (May 6, 2006) (Briefing Paper No. 20)<\/p>\n\n\n\n

Zachary D\u2019Amico & Jacqueline Lash, \u201cDynamic Scoring: Challenges and Advantages of Macroeconomic Revenue Estimation and Scoring\u201d<\/a> (May 10, 2015) (Briefing Paper No. 52)<\/p>\n\n\n\n

C. William Courtney, “Revisiting Biennial Briefing”<\/a> (June 2019) (Briefing Paper No. 67)<\/p>\n\n\n\n

Isaac Yoder, “Social Security Disability Insurance: Reform on the Path to 2052<\/a>” (May 2019) (Briefing Paper No. 70)<\/p>\n\n\n\n

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II. The Spending Powers of the Federal Executive<\/h2>\n\n\n\n

Takeshi Fujitani & Jared Shirck, “Executive Spending Powers: The Capacity to Reprogram, Rescind, and Impound”<\/a> (May 3, 2005) (Briefing Paper No. 8). For additional analysis of reprogramming, see Jared Shirck, “Separation of Powers in an Unconstitutional Context: Congressional-Agency Negotiation of Reprogramming”<\/a> (June 15, 2006).<\/p>\n\n\n\n

Adam Fletcher & Francis Shen, “War & Appropriations”<\/a> (May 4, 2005) (Briefing Paper No. 9)<\/p>\n\n\n\n

Puja Seam & Brad Shron, “Government Shutdowns”<\/a> (May 4, 2005) (Briefing Paper No. 10)<\/p>\n\n\n\n

Ellen Bradford & Russell Constantine, “The Debt Ceiling and Executive Latitude”<\/a> (Updated January 7, 2009) (Briefing Paper No. 11)<\/p>\n\n\n\n

Jeremy Kreisberg & Kelley O’Mara, The 2011 Debt Limit Impasse: Treasury’s Actions & The Counterfactual – What Might have Happened if the National Debt Hit the Satutory Limit<\/a> (September 4, 2012) (Briefing Paper No. 41)<\/p>\n\n\n\n

Stacy Anderson & Blake Roberts, “Capacity To Commit in the Absence of Legislation: Takings, Winstar, FTCA, & the Court of Claims”<\/a> (May 2005) (Briefing Paper No. 12)<\/p>\n\n\n\n

Bob Allen & Sarah Miller, \u201cThe Constitutionality of Executive Spending Powers\u201d<\/a> (May 10, 2008) (Briefing Paper No. 38)<\/p>\n\n\n\n

Brian Callanan & David Weiler, \u201cWar Budgeting Strategies: Case Studies of The Gulf War and The Iraq War\u201d<\/a> (May 2008) (Briefing Paper No. 39)<\/p>\n\n\n\n

Dan McConnell & Ruotao Wang, \u201cThe CFO Act of 1990 and Financial Management at Department of Defense\u201d<\/a> (May 12, 2014) (Briefing Paper No. 48)<\/p>\n\n\n\n

Yuki Fujioka & Nick Kypriotakis, \u201cRecognizing Credit Adjustments from Compromise, Waiver, and Other Actions of Government Agents\u201d<\/a> (May 12, 2014) (Briefing Paper No. 49)<\/p>\n\n\n\n

Tai Fukumoto & Patrick Sharma, \u201cThe Two-Tiered Defense Budget: The Base Budget and Overseas Contingency Operations\u201d<\/a> (May 11, 2015) (Briefing Paper No. 53)<\/p>\n\n\n\n

Russell Spivak & Brooke Stanley, \u201cA 21st Century Moonshot: How Pres. Obama\u2019s Call to Cure Cancer Gets Tax Dollars to Scientists<\/a>\u201d (Updated February 1, 2017) (Briefing Paper No. 59)<\/p>\n\n\n\n

Brooke Stanley & Amy Hinz, \u201cBudgeting for Gift Accounts and Revolving Funds<\/a>\u201d (May 6, 2016) (Briefing Paper No. 60)<\/p>\n\n\n\n

Chaz Kelsh, \u201cPresidential Influence on the Federal Budget<\/a>\u201d (May 2016) (Briefing Paper No. 61)<\/p>\n\n\n\n

Ed Stein, “Enforcing Appropriations or Appropriating Enforcement? Financial Enforcement and Agency Spending Practices<\/a>” (May 2017) (Briefing Paper No. 64)<\/p>\n\n\n\n

Thomas Bounds, “Defense Acquisition and Acquisition Reform: A Study”<\/a> (May 2019) (Briefing Paper No. 66)<\/p>\n\n\n\n

Jackie Parziale, “Reprogramming and the Department of Defense”<\/a> (May 2019) (Briefing Paper No. 69)<\/p>\n\n\n\n

Andrew Swab, “Black Budgets: The U.S. Government\u2019s Secret Military and Intelligence Expenditures”<\/a> (May 2019) (Briefing Paper No. 72)<\/p>\n\n\n\n

Shams Haidari, “Government Shutdowns”<\/a> (May 2019) (Briefing Paper No. 68)<\/p>\n\n\n\n

Ed Stein, \u201cRegulatory Budgeting: Recent Efforts and Recurring Issues<\/a>\u201d (November 2019) (Briefing Paper No. 73)<\/p>\n\n\n\n

Colin Mark, “May the Executive Branch Forgive Student Loan Debt Without Further Congressional Action?<\/a>” (April 2021) (Briefing Paper No. 74)<\/p>\n\n\n\n

Jay Rappaport, “The U.S. Debt Ceiling and Insights on Prioritization: Policy, Legal, and Technological Analysis<\/a>” (September 2025) (Briefing Paper No. 75)<\/p>\n\n\n\n

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III. Judicial Power to Control Federal Spending<\/h2>\n\n\n\n

John Lobato & Jeffrey Theodore, “Federal Sovereign Immunity”<\/a> (May 14, 2006) (Briefing Paper No. 21)<\/p>\n\n\n\n

Drew McLelland & Sam Walsh, “Litigating Challenges to Federal Spending Decisions: The Role of Standing and Political Question Doctrine”<\/a> <\/a>(May 1, 2006) (Briefing Paper No. 33)<\/p>\n\n\n\n

Robert Porter,\u201cContract Claims Against the Federal Government: Sovereign Immunity and Contractual Remedies\u201d<\/a> (May 2, 2006) (Briefing Paper No. 22)<\/p>\n\n\n\n

Adam Lawton & Jeffrey Theodore, \u201cJudicial Oversight of Social Security Under the Due Process Clause\u201d<\/a> (May 14, 2006) (Briefing Paper No. 23)<\/p>\n\n\n\n

Mark Champoux & John Lobato, \u201cThe Limited Power of Courts to Order Spending<\/a> (May 14, 2006) (Briefing Paper No. 24)

Patrick Sharma & Zachary D\u2019Amico, \u201cThe Gold Clause Cases and Their Implications for Today\u201d<\/a> (May 8, 2015)
(Briefing Paper No. 54)

Tharuni Jayaraman & Taylor Bates, \u201cNFIB v. Sebelius<\/em>: A Potential Shift in the Doctrine of Conditional Spending\u201d<\/a> (May 13, 2015) (Briefing Paper No. 55)<\/p>\n\n\n\n

Tracy Cui, “Funding for the Federal Judiciary: Evolution into Quasi-Independence”<\/a> (August 8, 2017) (Briefing Paper No. 65)<\/p>\n\n\n\n

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IV. Accrual Accounting in the Federal Budget<\/h2>\n\n\n\n

Neill Perry & Puja Seam, “Accrual Accounting for Federal Credit Programs: The Federal Credit Reform Act of 1990”<\/a> (Briefing Paper No. 6)<\/p>\n\n\n\n

Hiroyuki Kohyama & Allison Quick, \u201cAccrual Accounting in Federal Budgeting: Retirement Benefits for Government Workers\u201d<\/a> (May 1, 2006) (Briefing Paper No. 25)<\/p>\n\n\n\n

Daniel Klaff, \u201cAccrual Accounting in Federal Budgeting: The Case of the PBGC\u201d<\/a> (April 24, 2006) (Briefing Paper No. 26)

Mark Champoux, \u201cAccrual Accounting in New Zealand and Australia: Issues and Solutions<\/a> (April 29, 2006) (Briefing Paper No. 27)

Taylor Bates & Tai Fukumoto, \u201cCapital Budgeting: Efficacy and Feasibility for the Federal Government\u201d<\/a> (May 11, 2015) (Briefing Paper No. 56)<\/p>\n\n\n\n

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V. Economic Issues in Federal Budgeting<\/h2>\n\n\n\n

William Fay & Robert Porter, \u201cOptimal Budget Deficits\u201d<\/a> (May 3, 2006) (Briefing Paper No. 28)<\/p>\n\n\n\n

Hiroyuki Kohyama, \u201cSelecting Discount Rates for Budgetary Purposes\u201d<\/a> (May 22, 2006) (Briefing Paper No. 29)<\/p>\n\n\n\n

Jeff Zink, “Dynamic Scoring in Practice”<\/a> (May 9, 2017) (Briefing Paper No. 63)<\/p>\n\n\n\n

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VI. Budget Concepts and Their Reform<\/h2>\n\n\n\n

David Burd & Takeshi Fujitani, “FASAB & The Financial Statements of the United States: Comparing Budget Aggregates to Financial Statements”<\/a>  (May 3, 2005) (Briefing Paper No. 13)<\/p>\n\n\n\n

Trenton Hamilton & Matthew Scogin, “Broader Budget Aggregates: Proposed Reform Legislation”<\/a> (May 4, 2005) (Briefing Paper No. 14)<\/p>\n\n\n\n

Michelle Rodgers & Dan Sullivan, \u201cReconsidering the President\u2019s Commission on Budget Concepts of 1967\u201d<\/a> (May 10, 2006) (Briefing Paper No. 30)<\/p>\n\n\n\n

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VII. Comparative Budget Policy<\/h2>\n\n\n\n

Christopher Craig & Motfumi Umemura, \u201cSpending caps and debt limits in the EU and Japan\u201d<\/a> (April 28, 2006) (Briefing Paper No. 31) <\/p>\n\n\n\n

Stuart Young, \u201cThe British Budget Process: A Case Study\u201d<\/a> (May 3, 2006) (Briefing Paper No. 32)<\/p>\n\n\n\n

Mark Champoux, \u201cAccrual Accounting in New Zealand and Australia: Issues and Solutions”<\/a> (April 29, 2006) (Briefing Paper No. 27)<\/p>\n\n\n\n

Lee Hochbaum & Brent Lanoue, \u201cForeign Entitlement Reform: Australia, Germany, Japan, New Zealand, and Sweden\u201d<\/a> (May 13, 2008) (Briefing Paper No. 40)<\/p>\n\n\n\n

Jacqueline Lash, \u201cThe American and British Fiscal Policies After the Financial Crisis of 2008: An Examination of What Measures Were Taken and What Can Be Learned From Them<\/a>\u201d<\/strong> (May 7, 2016) (Briefing Paper No. 62)<\/p>\n\n\n\n

Cheryl Siew, “Power of the Purse in Singapore: Who Controls the Controllers?”<\/a> (May 2019) (Briefing Paper No. 71)<\/p>\n","protected":false},"excerpt":{"rendered":"

The following briefing papers were prepared by students at Harvard Law School enrolled in Professor Howell E. Jackson\u2019s seminar on Federal Budget Policy. The papers are designed to introduce the academic community to a range of legal issues related to federal budget policy. As with any work prepared by student research assistants, these briefing papers …<\/p>\n

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