Topics for Discussion

1.In essence，a governmental budget is a statement of revenues and expenditures.It indicates how much money a government proposes to raise and spend.Taxes are one of the major revenue sources.However，there are several concerns over the levy of income taxes.Equity is important，as is incentive.Most people would probably find an income tax system to be unfair if it did not tax the incomes of the wealthy at all.Equally evident is that if people were taxed close to 90 percent of their income，they would have no economic incentive to work.But between these extremes，what is equitable in the setting of tax rates，and where do incentives to work fall off intolerably?(https://www.daowen.com)

2.Assume that you are a member of the board of supervisors.Which budget format or combination of formats—line-item，performance，program，or ZBB—would you prefer to use?Why?