Content
June 2024, Volume 44, Issue 2
- 3-5 Transitions
by Craig Johnson & Justin Ross - 6-44 The impact of performance information on citizen perceptions of school district efficiency, trust in government, and support for taxes
by Eric J. Brunner & Yusun Kim & Mark D. Robbins & Bill Simonsen - 45-68 Fiscal institutions and racial equity: Determining the price of water
by Kate Albrecht & Deborah A. Carroll & Amanda Kass & Jason Michnick & Brooke Wetmore - 69-89 The interesting case of special and extraordinary items: What are they and how do they influence municipal government finances?
by Laiyang Ke & Benedict S. Jimenez - 90-161 By the people, for the people: Local government's representation of voter preferences under the Affordable Care Act
by Victoria Perez & Justin Ross & Kosali Simon
March 2024, Volume 44, Issue 1
- 3-4 Outgoing editors statement
by Justin Marlowe & Sharon Kioko - 5-13 A Titan in public budgeting and finance: Tribute to Thomas P. Lauth April 27, 1938–May 13, 2023
by J. Edward Kellough & Elaine Yi Lu & Katherine Willoughby - 14-37 Voter support for bond referenda: Does it matter if costs are presented as aggregate vs. personal costs?
by Corey Lang & Shanna Pearson‐Merkowitz & Zachary Scott - 38-59 Local sales tax exportation: The impact of commuters, tourists, and college students on the tax base
by Whitney B. Afonso & Jeremy G. Moulton - 60-80 Budget starting position matters: A “field‐in‐lab” experiment testing simulation engagement and budgetary preferences
by Zach Mohr & Whitney Afonso
September 2023, Volume 43, Issue 3
- 3-20 Nudging public budget officers: A field‐based survey experiment
by Makoto Kuroki & Shusaku Sasaki - 21-38 Who has turned the project management lights on? A comparative analysis of transportation and information technology in US state governments
by Andrew J. Grandage & David Mitchell - 39-54 Revisiting the (lack of) association between objective and subjective measures of local fiscal condition
by Sungho Park & Craig S. Maher & Wei‐Jie Liao
July 2023, Volume 43, Issue 2
- 3-26 The impact of government form on resource allocation in local government, evidence from municipal court closures
by Siân Mughan & Dallin Overstreet - 27-52 Capital appreciation bonds and the cost of borrowing
by Temirlan T. Moldogaziev & Kenneth A. Kriz - 53-81 How gubernatorial budgetary power and interest groups affect vertical fiscal imbalances in the US states: Focusing on fiscal centralization and decentralization
by Koomin Kim - 82-86 The Politics of Fiscal Responsibility: A Comparative Perspective By Thornton, Tonya E. and F. Stevens Redburn, Washington, DC: Westphalia Press. 2021. 166 pp. $22.50. ISBN‐13: 978‐1637238073
by James W. Douglas
March 2023, Volume 43, Issue 1
- 3-20 Now you're tax‐exempt, now you're not: Property taxation of assisted living facilities
by Sarah E. Larson & Deborah A. Carroll - 21-37 Priority‐based budgeting: An honest broker among municipal functions?
by David Mitchell - 38-60 Home rule and municipal revenue stability: New evidence from Texas
by Pengju Zhang & Phuong Nguyen‐Hoang - 61-63 Teaching Public Budgeting and Finance: A Practical Guide Jordan, Meagan M. and Bruce D. McDonald III 2022. New York, NY: Routledge. 306 pp. $44.95. ISBN‐13: 978‐1032146683
by David S. T. Matkin - 64-84 Taxation and citizen choice: The effect of a county charter on property taxes
by Sarah E. Larson & Bruce D. McDonald
December 2022, Volume 42, Issue 4
- 3-33 Are tax and expenditure limitations constraining institutions or institutionally irrelevant? Evidence from Minnesota
by Jason Shumberger & Akheil Singla - 34-53 Municipal bond sectoral risk and information intermediation in uncertain times: Evidence from the Covid‐19 pandemic
by Lang (Kate) Yang & Ruth Winecoff - 54-73 Information sharing and state revenue forecasting performance
by Thomas L. Spreen & Juan P. Martinez Guzman - 74-92 The perception of employees on performance‐based budgeting reforms in developing countries: The perspective from Ghana
by Frank Ohemeng & Emelia A. Asiedu & Theresa Obuobisa‐Darko & Juliana A. Abane & Kenneth Parku - 93-124 Fiscal condition, institutional constraints, and public pension contribution: are pension contribution shortfalls fiscal illusion?
by Trang Hoang & Craig S. Maher
September 2022, Volume 42, Issue 3
- 3-22 A reflection of changing priorities? The reallocative impact of priority‐based budgeting in US municipalities
by David Mitchell & Sarah E. Larson & Terry Henley & Auria Spranger & Suzette Myser - 23-40 Implementing federalism: The case of Nepal
by Roy W. Bahl & Andrey Timofeev & Serdar Yilmaz - 41-70 Fiscal competition and state pension reforms
by Trang Hoang - 71-92 Medium‐term expenditure frameworks: Credible instrument or mirage?
by Ringa Raudla & James W. Douglas & Muiris MacCarthaigh - 93-113 Windfall revenues from windfarms: How do county governments respond to increases in the local tax base induced by wind energy installations?
by Eric J. Brunner & David J. Schwegman - 114-130 Federal budget process reform: An economics perspective, with imperfect, “Human” decision‐makers
by Marvin Phaup
June 2022, Volume 42, Issue 2
- 127-147 Conditional impacts of political and fiscal factors on state environmental budgets
by Andrew R. Duggan & Douglas A. Carr & Wenli Yan - 148-170 The impact of pork‐barrel capital funding in schools: Evidence from participatory budgeting in NYC
by Michah W. Rothbart & David J. Schwegman & Iuliia Shybalkina - 171-195 Financial manager professionalism and use of interfund transfers: Evidence from Georgia counties
by Michelle L. Lofton & Mikhail Ivonchyk - 196-220 Revisiting the theory of revenue diversification: Insights from an empirical analysis of municipal budgetary solvency
by Benedict S. Jimenez & Whitney B. Afonso - 221-254 The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution
by Julio López‐Laborda & Carmen Marín‐González & Jorge Onrubia - 255-278 Using dynamic common correlated effects approach to analyze the role of sin taxes in short‐ and long‐term fiscal surplus across US states
by Koomin Kim
March 2022, Volume 42, Issue 1
- 3-27 The impact of excess taxing capacity on short‐term resources
by Michelle L. Lofton - 28-44 What drives program terminations for the federal government?
by Stuart Kasdin & Anthony McCann - 45-65 Fiscal decentralization and regional economic growth: Evidence from Mexico since the 2000s
by Alfonso Mendoza‐Velázquez & Mónica Rubio‐García & Luis D. Conde‐Cortés - 66-97 Financial statement timeliness and bond‐price dispersion in the municipal market
by Yulianti Abbas - 98-118 State fiscal reserves: Supplementation and substitution over economic boom and bust years
by Christian Buerger & Vincent Reitano & Ciana Sorrentino
December 2021, Volume 41, Issue 4
- 3-19 Guns or Butter… or Elections? Understanding intertemporal and distributive dimensions of policy choice through the examination of budgetary tradeoffs at the local level
by Mary Jo McGowan & JoEllen V. Pope & Martha E. Kropf & Zachary Mohr - 20-49 What drives road infrastructure spending?
by James Alm & Trey Dronyk‐Trosper - 50-70 Experimental evidence about property tax word aversion
by Eric J. Brunner & Mark D. Robbins & Bill Simonsen - 71-93 The use of short‐term debt by general‐purpose governments
by Michelle L. Lofton & Sharon N. Kioko - 94-109 Medicaid and fiscal federalism during the COVID‐19 pandemic
by Jeffrey Clemens & Benedic Ippolito & Stan Veuger
September 2021, Volume 41, Issue 3
- 3-4 Editors Note
by Justin Marlowe & Sharon Kioko - 5-21 Budgeting for existential crisis: The federal government as society's guarantor
by F. Stevens Redburn - 22-41 State budget balancing strategies: COVID‐19 and the Great Recession
by Marilyn M. Rubin & Katherine Willoughby - 42-73 The Federal Reserve Municipal Liquidity Facility (MLF): Where the municipal securities market and fed finally meet
by Craig L. Johnson & Tima T. Moldogaziev & Martin J. Luby & Ruth Winecoff - 74-97 Too small to fail: The role of Medicaid in mitigating pandemic‐related fiscal strain on local governments
by Victoria Perez & Joseph A. Benitez & Justin Ross
June 2021, Volume 41, Issue 2
- 3-21 Learning from the Joneses: The professional learning effect of regional councils of government on municipal fiscal slack in suburban Chicago
by David Mitchell & Whitney Davis & Rebecca Hendrick - 22-44 Municipal reliance on fine and fee revenues: How local courts contribute to extractive revenue practices in US cities
by Siân Mughan - 45-64 Stringency of balanced budget laws and transparency of budgeting process
by Haizhen Mou & Maritza Lozano Man Hing - 65-88 The effects of corruption of public officials on the dimensions of financial sustainability of state governments in Mexico
by Gabriel Puron‐Cid - 89-107 Uganda's fiscal policy reforms: What have we learned?
by Joseph Mawejje & Nicholas M. Odhiambo
March 2021, Volume 41, Issue 1
- 3-25 Variation is the Norm: A Landscape Analysis of Weighted Student Funding Implementation
by Marguerite Roza & Katherine Hagan & Laura Anderson - 26-50 Fiscal Decentralization and Natural Disaster Mitigation: Evidence from the United States
by Qing Miao & Yu Shi & Meri Davlasheridze - 51-75 The Adoption of Local Option Fuel Taxes: Evidence From Florida Counties
by Can Chen & Whitney B. Afonso - 76-120 Direct Versus Indirect Federal Bond Subsidies: New Evidence on Cost of Capital
by Martin J. Luby & Peter Orr & Richard Ryffel - 121-141 Structural Budget Balance as a Fiscal Rule in the European Union—Good, Bad, or Ugly?
by Ringa Raudla & James W. Douglas
December 2020, Volume 40, Issue 4
- 3-37 The Impact of School Choice on Public School Budgets: Evidence From Open Enrollment in New York City
by Michah W. Rothbart - 38-61 Tax and Expenditure Limitations, Salary Reductions, and Public Employee Turnover
by Michael S. Hayes - 62-85 General‐Purpose Local Government Defaults: Type, Trend, and Impact
by Lang (Kate) Yang & Yulianti Abbas - 86-103 The Lure of New Jobs: How Framing Impacts Perceptions of Local Subsidies for Sports Teams
by Jennifer M. Connolly & Michael Touchton - 104-127 Beyond Truth and Integrity in State Budgeting: Why State Governments Use Budget Balancing Maneuvers (or Gimmicks)?
by Rebecca Hendrick & Xiaoyan Hu - 128-141 Accrual Accounting and the Government's Intertemporal Budget Constraint
by Timothy C. Irwin - 142-146 Public Performance Budgeting: Principles and Practice, by Elaine Y. Lu and Katherine Willoughby. New York: Routledge, 2019. 204 pages. ISBN 9781138695979. City on the Line, by Andrew Kleine. New York: Rowman & Littlefield, 2019. 279 pages. ISBN 9781538121887
by William C. Rivenbark
September 2020, Volume 40, Issue 3
- 3-5 Introduction to Symposium: Modern Money Theory and Public Budgeting and Finance
by James W. Douglas & Robert S. Kravchuk - 6-25 Who is Afraid of the Big Bad Debt? A Modern Money Theory Perspective on Federal Deficits and Debt
by James W. Douglas & Ringa Raudla - 26-48 Sovereign Currency and Non‐Sovereign Budgets: The Modern Money Theory Approach
by L. Randall Wray - 49-71 Monetary Sovereignty: Nature, Implementation, and Implications
by Eric Tymoigne - 72-94 When the Interest Rate on the National Debt Is a Policy Variable (and “Printing Money” Does Not Apply)
by Scott Fullwiler - 95-123 Post‐Keynesian Public Budgeting & Finance: Assessing Contributions From Modern Monetary Theory
by Robert S. Kravchuk
June 2020, Volume 40, Issue 2
- 3-19 Can Needs‐Based Grants Improve Local Transit Performance? Varying Effects by Level of Control
by Obed Pasha & Theodore H. Poister - 20-43 Interlocal Collaboration and Local Fiscal Structure: Do State Incentives Matter?
by Sungho Park & Craig S. Maher & Carol Ebdon - 44-74 The Influence of Finance Policies on Charter School Supply Decisions in Five States
by Christian Buerger - 75-92 Are Overlapping Local Governments Competing With Each Other When Issuing Debt?
by Spencer T. Brien & Wenli Yan
February 2020, Volume 40, Issue 1
- 3-21 Looking Forward to Cuts: A Simulation Decision Tool for Cutback Management
by Spencer T. Brien & Philip J. Candreva & Stephen C. Hansen & Mina Pizzini - 22-44 Assessing the Financial Impact of Natural Disasters on Local Governments
by Gang Chen - 45-69 Financial Condition and Internal Control Deficiencies: Evidence From New York Counties
by Youngsung Kim & David S. T. Matkin - 70-90 Predicting TIF Distress: A Statistical Analysis of Tax Incremental Finance Districts in Wisconsin
by John Kovari - 91-98 An Additional Form of Appropriation: A Note
by Anthony McCann
December 2019, Volume 39, Issue 4
- 3-27 The Fiscal Impacts of Urban Sprawl: Evidence From U.S. County Areas
by Christopher B. Goodman - 28-47 Alternative Methods of Experience Rating Unemployment Insurance Employer Taxes
by Michael Miller & Robert Pavosevich - 48-74 Toward a Theory of Fiscal Slack
by Evgenia Gorina & Craig Maher & Sungho Park - 75-93 The Federal Antideficiency Act at 150—Where Do We Stand?
by Philip J. Candreva - 94-117 Decentralization, Fiscal Independence, and Poverty in the Philippines
by Tristan Canare & Jamil Paolo Francisco
September 2019, Volume 39, Issue 3
- 3-21 Does the Cost‐Cutting Strategy of Closing Public Schools Provide Financial Benefits? Evidence From Ohio
by Phuong Nguyen‐Hoang - 22-43 The Efficiency‐Equity Tradeoff in School Aid: How Efficiency Targeting in Lump‐Sum Aid Generates Unexpected Effects
by Jay E. Ryu - 44-74 Private Placements and the Cost of Borrowing in the Municipal Debt Market
by Tima T. Moldogaziev & Robert A. Greer & Jekyung Lee - 75-96 Local Government Fiscal Health: Comparing Self‐Assessments to Conventional Measures
by Stephanie Leiser & Sarah Mills
June 2019, Volume 39, Issue 2
- 3-22 Property Tax Exemptions for Nonprofit Hospitals: What Are They Worth? Do They Earn Them? Evidence From New York City
by Geoffrey Propheter - 23-43 Can Centralized Performance Budgeting Systems Be Useful For Line Ministries? Evidence From Chile
by Juan Pablo Martínez Guzmán - 44-67 Public Support for a Balanced Budget Amendment to the U.S. Constitution: Trends and Predictors
by Andrew Crosby & Allyson L. Holbrook - 68-90 The Impact of the Amazon Tax on Local Sales Tax Revenue in Urban and Rural Jurisdictions
by Whitney B. Afonso
March 2019, Volume 39, Issue 1
- 3-23 The Impact of Dodd–Frank on True Interest Cost of Municipal Bonds: Evidence From California
by Mikhail Ivonchyk - 24-44 Budgeting for Mandatory Spending: Prologue to Reform
by Marvin Phaup - 45-66 Does Participatory Budgeting Change the Share of Public Funding to Low Income Neighborhoods?
by Iuliia Shybalkina & Robert Bifulco - 67-88 Video Gambling Adoption and Tax Revenues: Evidence from Illinois
by Saied Toossi & Pengju Zhang
December 2018, Volume 38, Issue 4
- 3-31 The Determinants and Opportunity Costs of External Management Fees for State‐Administered Pension Plans
by Jeffrey Diebold & Jerrell D. Coggburn - 32-51 Factors to Consider When Analyzing the Need for an Elected State Treasurer
by Beverly S. Bunch & Barbara E. Ferrara - 52-73 Information, Tax Salience, and Support for School Bond Referenda
by Eric J. Brunner & Mark D. Robbins & Bill Simonsen - 74-96 Do Sanctions Improve Compliance With Public Finance Laws and Regulations?
by Richard Allen & Yugo Koshima - 97-116 Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?
by Susana Jorge & Maria Antónia Jesus & Raul Laureano
September 2018, Volume 38, Issue 3
- 3-31 Fiscal Institutional Externalities: The Negative Effects of Local Tax and Expenditure Limits on Municipal Budgetary Solvency
by Benedict S. Jimenez - 32-57 Use of Special Assessments by Municipal Governments in the Chicago Metropolitan Area: Is Leviathan Tamed?
by Rebecca Hendrick & Shu Wang - 58-75 Budget Reforms in Times of Austerity: A Centralization Cascade in Danish Central Government?
by Mads Bøge Kristiansen - 76-91 Why Are We Lagging Behind? An Empirical Analysis of Municipal Capital Spending in the United States
by Wen Wang & Yonghong Wu - 92-93 Government Budgeting and Expenditure Management: Principles and International Practice, by Salvatore Schiavo‐Campo. New York, NY: Routledge, 2017
by Vito Tanzi
June 2018, Volume 38, Issue 2
- 3-22 Maintaining Higher Taxes and Spending More With the Line†Item Veto: Uncommon Events That Sting
by James W. Douglas - 23-39 The Stabilization Effect of Local Government Savings: The Case of Illinois Counties
by La Shonda M. Stewart & John A. Hamman & Stephanie A. Pink†Harper - 40-60 Legislative Impact Accounting: Incorporating Prospective and Retrospective Review into a Regulatory Budget
by Jason J. Fichtner & Patrick A. Mclaughlin & Adam N. Michel - 61-80 The Creation of the Fiscal Council in Estonia: Exploring the Explanations for Its Institutional Design
by Ringa Raudla & Kati Keel & Mari Pajussaar - 81-110 The Effect of Sale Methods on the Interest Rate of Municipal Bonds: A Heterogeneous Endogenous Treatment Estimation
by Gao Liu
March 2018, Volume 38, Issue 1
- 3-5 Transitions
by Justin Marlowe & Sharon Kioko - 6-27 The Relative Influence of Appropriation Subcommittees: Institutional Structure and Program Performance
by Stuart Kasdin - 28-46 Do Balanced Budget Laws Matter in Recessions?
by Haizhen Mou & Michael M. Atkinson & Stephen Tapp - 47-71 Capital Budgeting and Management Practices: Smoothing Out Rough Spots in Government Outlays
by Arwiphawee Srithongrung - 72-94 Local Fiscal Distress: Measurement and Prediction
by Evgenia Gorina & Craig Maher & Marc Joffe - 95-113 Does Financial Slack Reduce Municipal Short†Term Borrowing?
by Min Su & W. Bartley Hildreth
December 2017, Volume 37, Issue 4
- 3-4 Farewell and Best Wishes
by Philip Joyce & William Simonsen - 5-24 Is the U.S. Congress an Insurmountable Obstacle to Any “Far-Sighted Conception of Budgeting”?
by Roy T. Meyers - 25-46 State LST Laws: A Comprehensive Analysis of the Laws Governing Local Sales Taxes
by Whitney B. Afonso - 47-73 Impact of Bankruptcy Eligibility Requirements and Statutory Liens on Borrowing Costs
by Tima T. Moldogaziev & Sharon N. Kioko & W. Bartley Hildreth - 74-91 Accessibility of the Management's Discussion and Analysis to Citizen Users of Government Financial Reports
by Juita-Elena (Wie) Yusuf & Meagan M. Jordan - 92-110 Path Dependence in Pension Policy: The Case of Florida Local Governments
by Yongqing Cong & Milena I. Neshkova & Howard A. Frank - 111-133 Fiscal Reforms, Fiscal Rule, and Development Spending: How Indian States Have Performed?
by Pinaki Chakraborty & Bharatee Bhusana Dash - 134-135 Guess , George M. 2015 . Government Budgeting: A Practical Approach . Albany, NY : SUNY Press . 211 pp. $30. ISBN-13: 9781438456683
by Aimee L. Franklin
September 2017, Volume 37, Issue 3
- 3-23 Walking a Tightrope: Are U.S. State and Local Governments on a Fiscally Sustainable Path?
by Bo Zhao & David Coyne - 24-46 Judicial Independence and US State Bond Ratings: An Empirical Investigation
by John A. Dove - 47-70 The Fiscal Savings Behavior of Pennsylvania School Districts Through the Great Recession
by Theodore Arapis & Vincent Reitano & Earl Bruck - 71-88 A Spatial Analysis of Florida County Governments' Unreserved General Fund Balances
by Hai (David) Guo & Wen Wang - 89-111 Infrastructure Reporting and State Bond Ratings
by Earl D. Benson & Barry R. Marks - 112-133 An Assessment of Factors Important to Legislators in Budget Decisions; How Much Impact Can Agencies Have?
by Arvy Smith & Jason L. Jensen
June 2017, Volume 37, Issue 2
- 5-34 Institutional Constraints, Rule-Following, and Circumvention: Tax and Expenditure Limits and the Choice of Fiscal Tools During a Budget Crisis
by Benedict S. Jimenez - 35-57 Is a Good Normative Model of Public Spending Run Backward a Good Positive Model?
by Fred Thompson & Kawika Pierson & Michael L. Hand & Michael U. Dothan - 58-82 The Role of Metropolitan Cooperation and Administrative Capacity in Subnational Debt Dynamics: Evidence From Municipal Mexico
by Heidi Jane M. Smith & Allyson Lucinda Benton - 83-101 The Impact of Rating Recalibration on Municipal Bond Yield Spreads
by Kenneth A. Kriz & Yan Xiao - 102-124 The Impact of Fiscal Stress on Local Government Fiscal Structures: An Event Study of the Orange County Bankruptcy
by Robert C. MacKay - 125-129 Sustaining the States: The fiscal viability of American state governments, (ASPA series in public administration and public policy) , edited by Marilyn Marks Rubin and Katherine G. Willoughby. CRC Press , 2015
by Helisse Levine
March 2017, Volume 37, Issue 1
- 3-25 Public Borrowing for Private Organizations: Costs and Structure of Tax-Exempt Debt Through Conduit Issuers
by Todd L. Ely & Thad D. Calabrese - 26-46 The Impact of Stagnating Casino Revenues on State and Local Governments Tax Receipts
by Arun K. Srinivasan & Thomas E. Lambert - 47-67 An Exploration of Differential State Responses to Changes in Fiscal Conditions
by Robert D. Buschman & David L. Sjoquist - 68-87 Actuarial Inputs and the Valuation Of Public Pension Liabilities and Contribution Requirements: A Simulation Approach
by Gang Chen & David S. T. Matkin - 88-111 Internal Control Deficiencies and Municipal Borrowing Costs
by Young Joo Park & David S.T. Matkin & Justin Marlowe - 112-134 Special Districts and Local Government Debt: An Analysis of “Old Northwest Territory” States
by Dagney Faulk & Larita Killian
December 2016, Volume 36, Issue 4
- 3-25 The Evolving Functions and Organization of Finance Ministries
by Richard Allen & Yasemin Hurcan & Maximilien Queyranne - 26-49 The Other Six: Governors Without The Line-Item Veto
by Thomas P. Lauth - 50-67 The Determinants of the Severity of State Fiscal Crises
by David T. Mitchell & Dean Stansel - 68-93 Virtual Versus Physical Government Decentralization: Effects on Corruption and the Shadow Economy
by Rajeev K. Goel & James W. Saunoris - 94-110 A Payback Approach to Generational Inequity
by Robert B. Couch - 111-130 Determinants of Debt Concentration at the State Level
by Robert A. Greer & Dwight V. Denison - 131-134 Public Budgeting in African Nations: Fiscal Analysis in Development Management , edited by Peter Fuseini Haruna and Shikha Vyas-Doorgapersad . New York, NY : Routledge , 2016
by Rahul Pathak & Komla Dzigbede - 135-137 When the party's over: The politics of fiscal squeeze in perspective , edited by Christopher Hood , David Heald , and Rozana Himaz . Published by Oxford University Press for the British Academy ( Oxford , 2014 )
by Jonathan B. Justice
September 2016, Volume 36, Issue 3
- 3-21 A Day Late and A Dollar Short? A Study of Budget Passage in New York State
by Elaine Yi Lu & Gang Chen - 22-44 The Responsiveness of Casino Revenue to the Casino Tax Rate
by Kathryn L. Combs & Jaebeom Kim & Jim Landers & John A. Spry - 45-68 The Eagle Ford Shale Development and Local Government Fiscal Behavior
by Dianne Rahm & Jayce L. Farmer & Billy Fields - 69-93 Too Close for Comfort: Does the Intensity of Municipal Advisor and Underwriter Relationship Impact Borrowing Costs?
by Tima T. Moldogaziev & Martin J. Luby - 94-113 Banking on Infrastructure: Exploring the Fiscal Impacts of State Infrastructure Bank (SIB) Loans on Leveraging State and Local Transportation Investment
by Can Chen - 114-140 Municipality Budget Rules and Debt: Is the Italian Regulation Effective?
by Daniela Monacelli & Maria Grazia Pazienza & Chiara Rapallini
June 2016, Volume 36, Issue 2
- 5-25 Lights, Camera, Action: The Adoption of State Film Tax Credits
by Emefa Sewordor & David L. Sjoquist - 26-44 Causes of Fiscal Illusion: Lack of Information or Lack of Attention?
by Martin Baekgaard & Søren Serritzlew & Jens Blom-Hansen - 45-69 Economic Openness and Subnational Borrowing
by Gao Liu & Rui Sun - 70-90 Local Government Risk Assessment: The Effect of Government Type on Credit Rating Decisions in Texas
by Robert A. Greer - 91-110 The Political Economy of Land Finance in China
by Wen Wang & Fangzhi Ye - 111-137 Forms of Appropriation: A Typology
by Anthony McCann
February 2016, Volume 36, Issue 1
- 3-21 Why Lash Yourself to the Mast? The Case of the Danish “Budget Law”
by Emil Lobe Suenson & Peter Nedergaard & Peter Munk Christiansen - 22-46 Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers
by James Alm & Brian Erard - 47-67 (Re)Defining the Disarticulated Municipality: Budget Accountability for Networked Governance
by David Mitchell & Kurt Thurmaier - 68-84 The Decision to Grant
by Stuart Kasdin - 85-105 Budgetary Institutions and Fiscal Performance in Egypt: Is There a Link?
by Israa A. El Husseiny - 106-124 Reform Initiatives in the Budgeting System in India
by Pratap Ranjan Jena - 125-127 Convention Center Follies by Heywood T. Sanders . Philadelphia, PA : University of Pennsylvania Press , 2014
by Paul Landow
December 2015, Volume 35, Issue 4
- 1-17 Practical Imagination: A Possible Future for Federal Budgeting
by F. Stevens Redburn - 18-41 Indiana's Property Tax Caps: Old Idea, New Approach, and Surprising Incentives
by Justin M. Ross & Madeline Farrell & Lang Kate Yang - 42-67 Economic Crises, Economic Structure, and State Credit Quality Through-the-Cycle
by Tima T. Moldogaziev & Tatyana Guzman - 68-89 Do Troubled Times Invite Cloudy Budget Reporting? The Determinants of General Fund Expenditure Share in U.S. States
by Nancy W. Hudspeth & David F. Merriman & Richard F. Dye & Andrew W. Crosby - 90-111 A Comparison of Financial Indicators: The Case of Detroit
by Samuel B. Stone & Akheil Singla & James Comeaux & Charlotte Kirschner - 112-115 Boom & Bust: The Politics of the California Budget , by Jeff Cummins . Berkeley : Berkeley Public Policy Press
by Samuel B. Stone
September 2015, Volume 35, Issue 3
- 1-23 Leviathan or Flypaper: Examining the Fungibility of Earmarked Local Sales Taxes for Transportation
by Whitney B. Afonso - 24-43 Ready to Bargain: The Effect of Fiscal Stress on Supermajority Requirements to Raise Taxes
by Ellen C. Seljan - 44-67 Bottom-Up Costing Within Medium Term Expenditure Frameworks: A Survey of Practices in Selected OECD Countries
by Michael Di Francesco & Rafael Barroso - 68-94 An Empirical Analysis of the Municipal Bond Market in Italy: Sovereign Risk and Sub-Sovereign Levels of Government
by Massimo Pinna - 95-115 Determinants of Depositor Demand for the Texas Local Government Investment Pool
by Robert L. Bland & Julius A. Nukpezah & Patrick Shinkle - 116-119 Public Budgeting in Context: Structure, Law, Reform and Results , edited by Katherine G. Willoughby . San Francisco, CA : Jossey-Bass
by Charles E. Menifield
June 2015, Volume 35, Issue 2
- 1-18 Right-Sizing Cities: A Look at Five Cities
by Daniel Hummel - 19-39 From Confrontation to Congruence: The Potential Role of Payments in Lieu of Taxes in the Economic Development Conversation
by Fred Mayhew & Tammy R. Waymire - 40-65 The Effects of Recessions on Contracting Moderated by Institutional Arrangements of Government: Evidence From California Cities, 1993–2009
by Cheongsin Kim - 66-88 Evaluating the Validity and Reliability of the Financial Condition Index for Local Governments
by Benjamin Y. Clark - 89-105 Budgeting for Fiscal Uncertainty and Bias: A Federal Process Proposal
by Imtiaz Bhatti & Marvin Phaup - 106-125 From the Field
by Warren G. Deschenaux & David B. Juppe
March 2015, Volume 35, Issue 1
- 3-28 An Analysis of State–Local Government Capital Expenditure During the 2000s[We present]
by Ronald C. Fisher & Robert W. Wassmer - 29-48 The Effect of TELs on State Revenue Volatility: Evidence From the American States
by Tucker Staley - 49-72 The Differential Effect of the No Child Left Behind Act (NCLB) on States’ Contributions to Education Funding in States with Binding School District Tax and Expenditure Limitations
by Michael S. Hayes - 73-94 Punctuated Equilibrium Theory: An Empirical Investigation of Its Relevance for Global Health Expenditure
by Marie H. Martin & Meg Streams