Journal: Public Budgeting and Financial Management

Found 180 papers in total
Public pension funds and economically targeted investments
1994,
As the assets of public employee retirement systems grow (to $1 trillion by...
Municipal tax structure and accounting disclosure
1994,
Two competing hypotheses have been developed in the public economics literature to...
Infrastructure investment decisions: Setting facilities repair and rehabilitation priorities for the Department of the Interior
1993,
The Department of the Interior (DoI) manages a significant inventory of physical...
Federal credit guarantees and the problem of discount rate selection
1993,
The selection of appropriate discount rates is critical in order to account correctly...
Human capital development in the UAE: Analysis of budgetary conflicts in an era of relative austerity
1993,
This paper examines the manner in which the government of the United Arab Emirates...
The impact of changing intergovernmental relations on municipal capital outlays: A time series analysis
1993,
New patterns of fiscal relations between the federal, State and local governments...
Resolution methods of failed thrift institutions: Before and after FIRREA
1993,
This paper compares and evaluates the resolution technique used by the Federal Savings...
Forecasting state welfare caseloads: Alternative methodologies
1993,
This paper uses experience in the State of Delaware to explore the application of...
Using microsimulation models for revenue forecasting in developing countries
1993,
The use of microsimulation models for revenue forecasting in developing countries is...
Theory, research, and practice in state budgeting: A symposium
1993,
This symposium is about the interaction of theory, research, and practice in state...
State budgetary processes: The two faces of theory
1993,
Budget theory has two separate traditions-a precriptive one, related to the efforts to...
Determinants of state agency budget success
1993,
This article based upon survey responses from 48 executive budget offices and 45...
Decision making orientations of state government budget analysts: Rationalists or incrementalists?
1993,
This research investigates the deicsion making behavior of state-level budgetary...
Budget theory and state budget practice: Analysis and perspective
1993,
The relevance of budget theory to the practice of state budgeting is considered by the...
The Bank of Japan: A dependent but price stabilizing central bank
1993,
Japan’s inflation record has been impressive by any standard since the Bank of...
A plan to balance the government budget that allows countercyclical fiscal policy
1993,
A plan is described that would educate taxpayers to be Ricardians so that there would...
Expanding budget options: Tax expenditures and the Michigan legislative process
1993,
The leadership in the Michigan House of Representatives is now committed to putting in...
Tax expenditure reporting and fiscal crises: The case of California
1993,
This article considers the utility of tax expenditure reporting mechanisms now in...
Review and analysis of tax exemptions in Washington State
1993,
This paper traces the growing interest in tax exemptions in Washington State over the...
A contractarian approach: Rules which shape tax expenditure decisions and policies
1993,
This paper applies a contractarian economic approach to tax expenditure...
Sales tax expenditure reporting: A state problem
1993,
This paper addresses a number of issues surrounding sales tax expenditure reporting....
Would a social security tax expenditure budget make sense?
1993,
This article considers whether or not a social security payroll tax expenditure budget...
Rethinking state tax expenditure budgets
1993,
The tax expenditure concept has generated extraordinary insights into the taxing and...
Economic development tax expenditure accountability and control: The problem and some proposed solutions
1993,
This article addresses the following tax expenditure topics as they relate to...
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