Journal: Public Budgeting and Financial Management

Found 180 papers in total
Factors affecting tax expenditure report use
Factors affecting tax expenditure report use
1993,
The central questions addressed in this paper are: what user related variables affect...
Measuring state income tax expenditures: A pragmatic view of income tax base erosion
Measuring state income tax expenditures: A pragmatic view of income tax base erosion
1993,
This paper presents a pragmatic methodology for calculating the extent of income tax...
Approaches to tax expenditure estimation: The case of passive tax expenditures
Approaches to tax expenditure estimation: The case of passive tax expenditures
1993,
Many states now prepare tax expenditure budgets, using a variety of approaches to...
Tax expenditures for local economic growth: An econometric evaluation of the Illinois Enterprise Zone program
Tax expenditures for local economic growth: An econometric evaluation of the Illinois Enterprise Zone program
1993,
Various state and local tax incentives are offered to business under the Illinois...
Patterns and trends in budget format innovation among local governments
Patterns and trends in budget format innovation among local governments
1992,
This paper focuses on budget formats as innovations and reports results from a...
Deducing budgetary priorities in Saudi Arabia: The impact of defense expenditures on allocations to socio-economic programs
Deducing budgetary priorities in Saudi Arabia: The impact of defense expenditures on allocations to socio-economic programs
1992,
The 1990 Saudi budget, set at just over that for 1989, and the 1990-95 five year plan,...
Budgetary tradeoffs under top-down and bottom-up budgeting
Budgetary tradeoffs under top-down and bottom-up budgeting
1992,
This is an inductive study of budgetary tradeoffs within top-down and bottom-up...
Tax betas in state and local government tax structure analysis
Tax betas in state and local government tax structure analysis
1992,
This study extends the beta model used for the analysis of tax structures first...
Forecasting state revenues: Expanding the dimensions of budgetary forecasting research
Forecasting state revenues: Expanding the dimensions of budgetary forecasting research
1992,
For many years the only sustained form of budgetary forecasting research was...
Incentives for forecasting reform among local finance officers
Incentives for forecasting reform among local finance officers
1992,
Findings from a nationwide survey of 290 local finance officers show a disturbing...
Developments in public financial management in the 1980s: An overview
Developments in public financial management in the 1980s: An overview
1992,
This article tries to present an overview of developments in public financial...
The deficit conundrum
The deficit conundrum
1992,
While there is disagreement on whether deficits are good or bad, depending upon which...
The evolving regulatory environment of state and local tax-exempt securities
The evolving regulatory environment of state and local tax-exempt securities
1992,
The paper discusses the development of the federal regulation of state and local...
Intergovernmental fiscal relations in the 1980s
Intergovernmental fiscal relations in the 1980s
1992,
This article examines changes in fiscal federalism during the 1980s, with an eye...
Factors contributing to innovations in local government budgeting and financial management
Factors contributing to innovations in local government budgeting and financial management
1992,
Recent research has reported on patterns of usage and perceptions of effectiveness of...
The perceived role of the Governmental Accounting Standards Board in local governments’ accounting practices
The perceived role of the Governmental Accounting Standards Board in local governments’ accounting practices
1992,
In the 1980s, one of the most significant developments in state and local government...
Budget reform in the 1980s: The compatibility of design and practice
Budget reform in the 1980s: The compatibility of design and practice
1992,
This paper explores changes and adaptations in budgeting practice that have occurred...
Public budgeting and financial management research in the 1980s: A content analysis of public administration literature
Public budgeting and financial management research in the 1980s: A content analysis of public administration literature
1992,
This study analyzed public budgeting and financial management (PBFM) articles...
Public budgeting: Unethical in purpose, produce, and promise
Public budgeting: Unethical in purpose, produce, and promise
1992,
Public budgeting’s purpose is directly opposed to ethical decision making, for...
Modeling general taxation requirements when public goods, citizens’ rights to goods and services, and poverty are considered
Modeling general taxation requirements when public goods, citizens’ rights to goods and services, and poverty are considered
1992,
This article presents a basic model for evaluating minimum general taxation...
Options for public funds managers
Options for public funds managers
1992,
During the early 1980s, it was easy for public funds portfolio managers to earn high...
Revenue forecast errors in Pennsylvania local government budgeting: Sources and remedies
Revenue forecast errors in Pennsylvania local government budgeting: Sources and remedies
1992,
A sample of county and city governments in Pennsylvania is used to explore the quality...
Super-optimum solutions in public controversies
Super-optimum solutions in public controversies
1992,
Super-optimum solutions in public controversies are solutions that simultaneously...
Health care financing issues of the 1990s
Health care financing issues of the 1990s
1992,
This article relates the financial environment of health care organizations to...
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