Journal: Journal of Public Budgeting, Accounting and Financial Management

Found 180 papers in total
Affirmative action in higher education: Costs, benefits, and implementation
Affirmative action in higher education: Costs, benefits, and implementation
2004,
This article discusses the costs and benefits of implementing affirmative action...
Special assessments in Florida cities and counties; dodging amendment 10?
Special assessments in Florida cities and counties; dodging amendment 10?
2004,
Special assessments have become an ever more popular form of taxation in Florida's...
Form of government and per capita expenditures: An evaluation of small cities and towns
Form of government and per capita expenditures: An evaluation of small cities and towns
2004,
The impact of form of government on municipal expenditures has been debated by several...
Aligning priorities in local budgeting processes
Aligning priorities in local budgeting processes
2004,
Citizen participation in local government processes is touted as an effective means to...
To file or not to file: The causes of municipal bankruptcy in the United States
To file or not to file: The causes of municipal bankruptcy in the United States
2004,
About 500 municipalities have declared bankruptcy since Congress passed the Municipal...
Rational expectations theory and macro budgetary decision-making: comparative analysis of Canada, UK, and USA
Rational expectations theory and macro budgetary decision-making: comparative analysis of Canada, UK, and USA
2004,
An exciting opportunity that many advanced industrial democracies faced in the late...
Supporting government performance by capturing the values and expertise of key stakeholders: A Delphi/decision support system approach to local revenue planning
Supporting government performance by capturing the values and expertise of key stakeholders: A Delphi/decision support system approach to local revenue planning
2004,
Past research suggests that decision-making can be improved by gauging diverse view...
Competition and economic development efforts in the garden state: perceptions of municipal public officials
Competition and economic development efforts in the garden state: perceptions of municipal public officials
2004,
Competition for private investment, it has been argued, is often the fiercest between...
A comprehensive approach to the assessment of tax increment financing (TIF) projects
A comprehensive approach to the assessment of tax increment financing (TIF) projects
2004,
One of the most popular economic development incentive tools used today is Tax...
The fiscal impact of economic growth and development on local government revenue capacity
The fiscal impact of economic growth and development on local government revenue capacity
2004,
The focus of this article is to examine the relationship between local economic growth...
Regime transition and economic development: the question of “who's on first?”
Regime transition and economic development: the question of “who's on first?”
2004,
Local governments have long been concerned with economic growth and development. Some...
Improving the current status of school performance reporting
Improving the current status of school performance reporting
2004,
The large amount of tax and tuition dollars spent on both public and private primary...
Rationality, accountability reform and accounting for land under roads in an Australian local government
Rationality, accountability reform and accounting for land under roads in an Australian local government
2004,
Recently the inclusion of land under roads as an asset in financial reports by...
China's fiscal reform: the issue of extra budgeting
China's fiscal reform: the issue of extra budgeting
2004,
To adjust the fiscal relationship between the central government and the local...
State and local fiscal structures and fiscal stress
State and local fiscal structures and fiscal stress
2004,
In the past two decades, much of the literature in the area of government financial...
The prospects for general sales taxation in American state and local government finance: challenges for a fiscal workhorse unready for the new millennium
The prospects for general sales taxation in American state and local government finance: challenges for a fiscal workhorse unready for the new millennium
2004,
The retail sales tax has provided a strong foundation for American state government...
Factors leading to state participation in the streamlined sales tax project
Factors leading to state participation in the streamlined sales tax project
2004,
The loss in sales tax revenue from nontaxable remote sales erodes a state's ability to...
Changes in state tax structures: true comprehensive reform or artifacts of incrementalism?
Changes in state tax structures: true comprehensive reform or artifacts of incrementalism?
2004,
Using data obtained from the National Conference of State Legislatures, we investigate...
Beyond the property tax: Local government revenue diversification
Beyond the property tax: Local government revenue diversification
2003,
Local governments in the US rely less on the property tax than they have historically....
The contribution of organizational justice in budget decision-making to Federal managers' organizational commitment
The contribution of organizational justice in budget decision-making to Federal managers' organizational commitment
2003,
This study examines the contribution of distributive, procedural, and interactional...
Accounting for hybridity: Accrual budgeting in the Dutch central government
Accounting for hybridity: Accrual budgeting in the Dutch central government
2003,
In the Dutch central government (following countries like New Zealand, Australia and...
Sources of variation in county property tax inequities
Sources of variation in county property tax inequities
2003,
The understanding of assessment inequities in the local property tax is extended by...
The property tax and public education: Are state-initiated tax cuts sustainable?
The property tax and public education: Are state-initiated tax cuts sustainable?
2003,
During the 1990s many states used budget surpluses to refinance public education and...
Kentucky property insurance surtax revenue: a comparison of alternative forecasting models
Kentucky property insurance surtax revenue: a comparison of alternative forecasting models
2003,
Given the absence of a formal forecasting model of property insurance surtax revenue...
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