Public Budgeting & Finance

1998 - 2025

Current editor(s): Philip Joyce and William Simonsen

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Volume 45, issue 1, 2025

Advancing the Federal Budget Debate: The Debt, Deficits, Budgeting Rules and Practices pp. 5-6

Craig L. Johnson

The Congressional Budget and Impoundment Control Act At 50: A Mid‐Life Crisis pp. 7-20

Philip Joyce

United States Federal Indebtedness and Fiscal Policy Trade‐Offs pp. 21-56

Jagadeesh Gokhale and Kent Smetters

Understanding the Relationship Between Changes to Federal Fiscal Policy and Near‐Term Real GDP Growth pp. 57-69

Jaeger Nelson and Matthew Wilson

The Impact of Federal Fiscal Rules on Debt: Insights from the European Union Countries pp. 70-87

Sungho Park and Sewon Kim

Fiscal Stance, Fiscal Rules, and Public Debt Dynamics in the United States pp. 88-98

Attahir B. Abubakar, Suleiman Mamman and Jamilu Iliyasu

Is the Rising US Debt Sustainable: An Analysis of Primary Balance, Economic Growth, and Real Interest Rate pp. 99-109

Aman Khan and Olga Murova

The Sustainability of U.S. Debt and Potential Reforms: Fiscal Rules, Spending and Taxes, and a Fiscal Commission pp. 110-122

William McBride, Erica York, Alex Durante and Garrett Watson

An Essential Component of Any Policy Toolkit to Address Federal Budget Deficits: Tax Expenditure Reform pp. 123-129

Michael Granof, Martin J. Luby and Matthew Zachary

Broadening the Scope: The Importance of Cross‐Regional and Governance Analysis for Understanding Fiscal Rules pp. 130-137

Heidi Smith

The Congressional Budget and Impoundment Control Act of 1974: Form Over Substance pp. 138-143

Steve Redburn

Celebrating the Pyrite Anniversary of the Congressional Budget Act pp. 144-151

Roy T. Meyers

Second Generation Fiscal Rules, the Swiss Debt Brake, and a US Constitution Article V Amendment Convention pp. 152-160

Barry W. Poulson

Volume 44, issue 4, 2024

Introduction to the special issue on property tax administration pp. 3-4

Justin Ross

De jure and de facto property tax rates in large US cities pp. 5-27

Christopher Berry

Property tax‐induced mobility and redistribution: Evidence from mass reappraisals pp. 28-64

Rebecca Fraenkel

Compliance and assessment outcomes in the personal property tax pp. 65-88

Geoffrey Propheter

Do homeowners care about tax relief? Property tax relief and tax perceptions in the United States pp. 89-113

Yusun Kim

Anticipated property tax increases and the timing of home sales: Evidence from administrative data pp. 114-146

William Hoyt, Lucas Taulbee and Aaron Yelowitz

Effects of property value assessment limit portability on migration outflows pp. 147-182

Stuart P. DiDonato and Antonios Koumpias

Applying benefits theory to rationalize property tax exemptions for nonprofit organizations pp. 183-194

Thad D. Calabrese

Distributional, tax rate, and revenue implications of property tax homestead exemptions pp. 195-203

David Merriman

Volume 44, issue 2, 2024

Transitions pp. 3-5

Craig Johnson and Justin Ross

The impact of performance information on citizen perceptions of school district efficiency, trust in government, and support for taxes pp. 6-44

Eric J. Brunner, Yusun Kim, Mark D. Robbins and Bill Simonsen

Fiscal institutions and racial equity: Determining the price of water pp. 45-68

Kate Albrecht, Deborah A. Carroll, Amanda Kass, Jason Michnick and Brooke Wetmore

The interesting case of special and extraordinary items: What are they and how do they influence municipal government finances? pp. 69-89

Laiyang Ke and Benedict S. Jimenez

By the people, for the people: Local government's representation of voter preferences under the Affordable Care Act pp. 90-161

Victoria Perez, Justin Ross and Kosali Simon

Volume 44, issue 1, 2024

Outgoing editors statement pp. 3-4

Justin Marlowe and Sharon Kioko

A Titan in public budgeting and finance: Tribute to Thomas P. Lauth April 27, 1938–May 13, 2023 pp. 5-13

J. Edward Kellough, Elaine Yi Lu and Katherine Willoughby

Voter support for bond referenda: Does it matter if costs are presented as aggregate vs. personal costs? pp. 14-37

Corey Lang, Shanna Pearson‐Merkowitz and Zachary Scott

Local sales tax exportation: The impact of commuters, tourists, and college students on the tax base pp. 38-59

Whitney B. Afonso and Jeremy G. Moulton

Budget starting position matters: A “field‐in‐lab” experiment testing simulation engagement and budgetary preferences pp. 60-80

Zach Mohr and Whitney Afonso

Volume 43, issue 4, 2023

Machine learning meets the Journal of Public Budgeting and Finance: Topics and trends over 40 years pp. 3-23

Can Chen, Shiyang Xiao and Boyuan Zhao

Use tax administration and revenue production in the states pp. 24-43

John Mikesell, John D. Stavick and Justin Ross

Do budget maneuvers reduce future budget resiliency? Evidence from states following the great recession pp. 44-65

John Stavick

Volume 43, issue 3, 2023

Nudging public budget officers: A field‐based survey experiment pp. 3-20

Makoto Kuroki and Shusaku Sasaki

Who has turned the project management lights on? A comparative analysis of transportation and information technology in US state governments pp. 21-38

Andrew J. Grandage and David Mitchell

Revisiting the (lack of) association between objective and subjective measures of local fiscal condition pp. 39-54

Sungho Park, Craig S. Maher and Wei‐Jie Liao

Volume 43, issue 2, 2023

The impact of government form on resource allocation in local government, evidence from municipal court closures pp. 3-26

Siân Mughan and Dallin Overstreet

Capital appreciation bonds and the cost of borrowing pp. 27-52

Temirlan T. Moldogaziev and Kenneth A. Kriz

How gubernatorial budgetary power and interest groups affect vertical fiscal imbalances in the US states: Focusing on fiscal centralization and decentralization pp. 53-81

Koomin Kim

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 pp. 82-86

James W. Douglas

Volume 43, issue 1, 2023

Now you're tax‐exempt, now you're not: Property taxation of assisted living facilities pp. 3-20

Sarah E. Larson and Deborah A. Carroll

Priority‐based budgeting: An honest broker among municipal functions? pp. 21-37

David Mitchell

Home rule and municipal revenue stability: New evidence from Texas pp. 38-60

Pengju Zhang and Phuong Nguyen‐Hoang

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 pp. 61-63

David S. T. Matkin

Taxation and citizen choice: The effect of a county charter on property taxes pp. 64-84

Sarah E. Larson and Bruce D. McDonald

Volume 42, issue 4, 2022

Are tax and expenditure limitations constraining institutions or institutionally irrelevant? Evidence from Minnesota pp. 3-33

Jason Shumberger and Akheil Singla

Municipal bond sectoral risk and information intermediation in uncertain times: Evidence from the Covid‐19 pandemic pp. 34-53

Lang (Kate) Yang and Ruth Winecoff

Information sharing and state revenue forecasting performance pp. 54-73

Thomas L. Spreen and Juan P. Martinez Guzman

The perception of employees on performance‐based budgeting reforms in developing countries: The perspective from Ghana pp. 74-92

Frank Ohemeng, Emelia A. Asiedu, Theresa Obuobisa‐Darko, Juliana A. Abane and Kenneth Parku

Fiscal condition, institutional constraints, and public pension contribution: are pension contribution shortfalls fiscal illusion? pp. 93-124

Trang Hoang and Craig S. Maher

Volume 42, issue 3, 2022

A reflection of changing priorities? The reallocative impact of priority‐based budgeting in US municipalities pp. 3-22

David Mitchell, Sarah E. Larson, Terry Henley, Auria Spranger and Suzette Myser

Implementing federalism: The case of Nepal pp. 23-40

Roy Bahl, Andrey Timofeev and Serdar Yilmaz

Fiscal competition and state pension reforms pp. 41-70

Trang Hoang

Medium‐term expenditure frameworks: Credible instrument or mirage? pp. 71-92

Ringa Raudla, James W. Douglas and Muiris MacCarthaigh

Windfall revenues from windfarms: How do county governments respond to increases in the local tax base induced by wind energy installations? pp. 93-113

Eric J. Brunner and David J. Schwegman

Federal budget process reform: An economics perspective, with imperfect, “Human” decision‐makers pp. 114-130

Marvin Phaup

Volume 42, issue 2, 2022

Conditional impacts of political and fiscal factors on state environmental budgets pp. 127-147

Andrew R. Duggan, Douglas A. Carr and Wenli Yan

The impact of pork‐barrel capital funding in schools: Evidence from participatory budgeting in NYC pp. 148-170

Michah W. Rothbart, David J. Schwegman and Iuliia Shybalkina

Financial manager professionalism and use of interfund transfers: Evidence from Georgia counties pp. 171-195

Michelle L. Lofton and Mikhail Ivonchyk

Revisiting the theory of revenue diversification: Insights from an empirical analysis of municipal budgetary solvency pp. 196-220

Benedict S. Jimenez and Whitney B. Afonso

The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution pp. 221-254

Julio López‐Laborda, Carmen Marín‐González and Jorge Onrubia

Using dynamic common correlated effects approach to analyze the role of sin taxes in short‐ and long‐term fiscal surplus across US states pp. 255-278

Koomin Kim

Volume 42, issue 1, 2022

The impact of excess taxing capacity on short‐term resources pp. 3-27

Michelle L. Lofton

What drives program terminations for the federal government? pp. 28-44

Stuart Kasdin and Anthony McCann

Fiscal decentralization and regional economic growth: Evidence from Mexico since the 2000s pp. 45-65

Alfonso Mendoza‐Velázquez, Mónica Rubio‐García and Luis D. Conde‐Cortés

Financial statement timeliness and bond‐price dispersion in the municipal market pp. 66-97

Yulianti Abbas

State fiscal reserves: Supplementation and substitution over economic boom and bust years pp. 98-118

Christian Buerger, Vincent Reitano and Ciana Sorrentino