An examination of the writings of the early budget reformers suggests a major break between the progressive era reform proposals in the early 1900s and the budget proposals of the Taft era conservatives beginning in 1912. Progressives favored expansionary, activist government; Taft conservatives wanted to shrink government. Progressives focused more on cost effectiveness; Taft conservatives focused more on efficiency and cost cutting. Progressive reformers trusted the public and, to some extent, its representatives in the legislature, while Taft conservatives lacked confidence in the public and its representatives. The Taft era proposals had a major influence on the 1921 Budget and Accounting Act, which gave the federal government an executive budget process and also influenced budgeting in some states, such as New York and Maryland.
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