ALLOCATION FUNCTION: The shifting of resources into preferred (and out of non-preferred)
areas.
ALTERNATIVE MINIMUM TAX (AMT): The lease possible legal amount that must be paid by
high-income taxpayers.
AMENDMENT: 1. A change in a prior law by the enactment of a new law. 2. A change in a bill
during its time of consideration in a legislature. 3. A provision of a constitution adopted since its
original ratification.
AMICUS CURIAE: A Latin term for friend of the court; any person or organization allowed to
participate in a lawsuit who would not otherwise have a right to do so. Participation is usually
limited to filing a brief on behalf of one side or the other.
ANARCHISM: The belief that government and its administrative institutions are intrinsically evil
and should be abolished (typically by violence) so they can be replaced by arrangements not
corrupted by exploitative and oppressive governments.
APOLITICAL: 1. Outside of politics; not concerned with political dominance; apathetic toward
voting or politics. 2. Nonpartisan; not affiliated with a political party.
APPEAL: 1. Any proceeding or request to a higher authority that a lower authority's decision be
reviewed. 2. A formal request to a higher court that it review the actions of a lower court. 3. A
challenge to a ruling made by a presiding officer of a legislature. If the challenge is supported by a
majority vote of the legislators, the initial ruling is overridden.
APPOINTMENT: A non-elected government job. Most jurisdictions offer several kinds of
appointments. A noncompetitive appointment is government employment obtained without
competing with others, in the sense that is done without regard to civil service registers.
APPORTIONMENT: Process by which funds are allocated to agencies for specific portion of the
year.
APPROPRIATION: 1. Funds set aside by a legislature to pay for something authorized by law.
AUTHORITY: Power defined according to a legal and institutional framework, and vested in a
formal structure (a nation, organization, profession); power exercised through recognized, legitimate
channels.
AUTHORIZING LEGISLATION: Legislation action that permits establishment or continuation of
a particular program or agency.
AUTOCRACY: Government by one.
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AVERAGE TAX RATE: Calculated by dividing tax liability by taxable income.