Public Budgeting & Finance

1998 - 2025

Current editor(s): Philip Joyce and William Simonsen

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Volume 38, issue 4, 2018

The Determinants and Opportunity Costs of External Management Fees for State‐Administered Pension Plans pp. 3-31

Jeffrey Diebold and Jerrell D. Coggburn

Factors to Consider When Analyzing the Need for an Elected State Treasurer pp. 32-51

Beverly S. Bunch and Barbara E. Ferrara

Information, Tax Salience, and Support for School Bond Referenda pp. 52-73

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

Do Sanctions Improve Compliance With Public Finance Laws and Regulations? pp. 74-96

Richard Allen and Yugo Koshima

Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management? pp. 97-116

Susana Jorge, Maria Antónia Jesus and Raul Laureano

Volume 38, issue 3, 2018

Fiscal Institutional Externalities: The Negative Effects of Local Tax and Expenditure Limits on Municipal Budgetary Solvency pp. 3-31

Benedict S. Jimenez

Use of Special Assessments by Municipal Governments in the Chicago Metropolitan Area: Is Leviathan Tamed? pp. 32-57

Rebecca Hendrick and Shu Wang

Budget Reforms in Times of Austerity: A Centralization Cascade in Danish Central Government? pp. 58-75

Mads Bøge Kristiansen

Why Are We Lagging Behind? An Empirical Analysis of Municipal Capital Spending in the United States pp. 76-91

Wen Wang and Yonghong Wu

Government Budgeting and Expenditure Management: Principles and International Practice, by Salvatore Schiavo‐Campo. New York, NY: Routledge, 2017 pp. 92-93

Vito Tanzi

Volume 38, issue 2, 2018

Maintaining Higher Taxes and Spending More With the Line†Item Veto: Uncommon Events That Sting pp. 3-22

James W. Douglas

The Stabilization Effect of Local Government Savings: The Case of Illinois Counties pp. 23-39

La Shonda M. Stewart, John A. Hamman and Stephanie A. Pink†Harper

Legislative Impact Accounting: Incorporating Prospective and Retrospective Review into a Regulatory Budget pp. 40-60

Jason J. Fichtner, Patrick A. Mclaughlin and Adam N. Michel

The Creation of the Fiscal Council in Estonia: Exploring the Explanations for Its Institutional Design pp. 61-80

Ringa Raudla, Kati Keel and Mari Pajussaar

The Effect of Sale Methods on the Interest Rate of Municipal Bonds: A Heterogeneous Endogenous Treatment Estimation pp. 81-110

Gao Liu

Volume 38, issue 1, 2018

Transitions pp. 3-5

Justin Marlowe and Sharon Kioko

The Relative Influence of Appropriation Subcommittees: Institutional Structure and Program Performance pp. 6-27

Stuart Kasdin

Do Balanced Budget Laws Matter in Recessions? pp. 28-46

Haizhen Mou, Michael M. Atkinson and Stephen Tapp

Capital Budgeting and Management Practices: Smoothing Out Rough Spots in Government Outlays pp. 47-71

Arwiphawee Srithongrung

Local Fiscal Distress: Measurement and Prediction pp. 72-94

Evgenia Gorina, Craig Maher and Marc Joffe

Does Financial Slack Reduce Municipal Short†Term Borrowing? pp. 95-113

Min Su and William Hildreth

Volume 37, issue 4, 2017

Farewell and Best Wishes pp. 3-4

Philip Joyce and William Simonsen

Is the U.S. Congress an Insurmountable Obstacle to Any “Far-Sighted Conception of Budgeting”? pp. 5-24

Roy T. Meyers

State LST Laws: A Comprehensive Analysis of the Laws Governing Local Sales Taxes pp. 25-46

Whitney B. Afonso

Impact of Bankruptcy Eligibility Requirements and Statutory Liens on Borrowing Costs pp. 47-73

Tima T. Moldogaziev, Sharon N. Kioko and William Hildreth

Accessibility of the Management's Discussion and Analysis to Citizen Users of Government Financial Reports pp. 74-91

Juita-Elena (Wie) Yusuf and Meagan M. Jordan

Path Dependence in Pension Policy: The Case of Florida Local Governments pp. 92-110

Yongqing Cong, Milena I. Neshkova and Howard A. Frank

Fiscal Reforms, Fiscal Rule, and Development Spending: How Indian States Have Performed? pp. 111-133

Pinaki Chakraborty and Bharatee Dash

Guess, George M. 2015. Government Budgeting: A Practical Approach. Albany, NY: SUNY Press. 211 pp. $30. ISBN-13: 9781438456683 pp. 134-135

Aimee L. Franklin

Volume 37, issue 3, 2017

Walking a Tightrope: Are U.S. State and Local Governments on a Fiscally Sustainable Path? pp. 3-23

Bo Zhao and David Coyne

Judicial Independence and US State Bond Ratings: An Empirical Investigation pp. 24-46

John Dove

The Fiscal Savings Behavior of Pennsylvania School Districts Through the Great Recession pp. 47-70

Theodore Arapis, Vincent Reitano and Earl Bruck

A Spatial Analysis of Florida County Governments' Unreserved General Fund Balances pp. 71-88

Hai (David) Guo and Wen Wang

Infrastructure Reporting and State Bond Ratings pp. 89-111

Earl Benson and Barry R. Marks

An Assessment of Factors Important to Legislators in Budget Decisions; How Much Impact Can Agencies Have? pp. 112-133

Arvy Smith and Jason L. Jensen

Volume 37, issue 2, 2017

Institutional Constraints, Rule-Following, and Circumvention: Tax and Expenditure Limits and the Choice of Fiscal Tools During a Budget Crisis pp. 5-34

Benedict S. Jimenez

Is a Good Normative Model of Public Spending Run Backward a Good Positive Model? pp. 35-57

Fred Thompson, Kawika Pierson, Michael L. Hand and Michael U. Dothan

The Role of Metropolitan Cooperation and Administrative Capacity in Subnational Debt Dynamics: Evidence From Municipal Mexico pp. 58-82

Heidi Smith and Allyson Lucinda Benton

The Impact of Rating Recalibration on Municipal Bond Yield Spreads pp. 83-101

Kenneth A. Kriz and Yan Xiao

The Impact of Fiscal Stress on Local Government Fiscal Structures: An Event Study of the Orange County Bankruptcy pp. 102-124

Robert C. MacKay

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 pp. 125-129

Helisse Levine

Volume 37, issue 1, 2017

Public Borrowing for Private Organizations: Costs and Structure of Tax-Exempt Debt Through Conduit Issuers pp. 3-25

Todd L. Ely and Thad D. Calabrese

The Impact of Stagnating Casino Revenues on State and Local Governments Tax Receipts pp. 26-46

Arun K. Srinivasan and Thomas Lambert

An Exploration of Differential State Responses to Changes in Fiscal Conditions pp. 47-67

Robert Buschman and David Sjoquist

Actuarial Inputs and the Valuation Of Public Pension Liabilities and Contribution Requirements: A Simulation Approach pp. 68-87

Gang Chen and David S. T. Matkin

Internal Control Deficiencies and Municipal Borrowing Costs pp. 88-111

Young Joo Park, David S.T. Matkin and Justin Marlowe

Special Districts and Local Government Debt: An Analysis of “Old Northwest Territory” States pp. 112-134

Dagney Faulk and Larita Killian

Volume 36, issue 4, 2016

The Evolving Functions and Organization of Finance Ministries pp. 3-25

Richard Allen, Yasemin Hurcan and Maximilien Queyranne

The Other Six: Governors Without The Line-Item Veto pp. 26-49

Thomas P. Lauth

The Determinants of the Severity of State Fiscal Crises pp. 50-67

David Mitchell and Dean Stansel

Virtual Versus Physical Government Decentralization: Effects on Corruption and the Shadow Economy pp. 68-93

Rajeev Goel and James Saunoris

A Payback Approach to Generational Inequity pp. 94-110

Robert B. Couch

Determinants of Debt Concentration at the State Level pp. 111-130

Robert A. Greer and Dwight V. Denison

Public Budgeting in African Nations: Fiscal Analysis in Development Management, edited by Peter Fuseini Haruna and Shikha Vyas-Doorgapersad. New York, NY: Routledge, 2016 pp. 131-134

Rahul Pathak and Komla Dzigbede

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 ) pp. 135-137

Jonathan B. Justice

Volume 36, issue 3, 2016

A Day Late and A Dollar Short? A Study of Budget Passage in New York State pp. 3-21

Elaine Yi Lu and Gang Chen

The Responsiveness of Casino Revenue to the Casino Tax Rate pp. 22-44

Kathryn L. Combs, Jaebeom Kim, Jim Landers and John A. Spry

The Eagle Ford Shale Development and Local Government Fiscal Behavior pp. 45-68

Dianne Rahm, Jayce L. Farmer and Billy Fields

Too Close for Comfort: Does the Intensity of Municipal Advisor and Underwriter Relationship Impact Borrowing Costs? pp. 69-93

Tima T. Moldogaziev and Martin J. Luby

Banking on Infrastructure: Exploring the Fiscal Impacts of State Infrastructure Bank (SIB) Loans on Leveraging State and Local Transportation Investment pp. 94-113

Can Chen

Municipality Budget Rules and Debt: Is the Italian Regulation Effective? pp. 114-140

Daniela Monacelli, Maria Grazia Pazienza and Chiara Rapallini

Volume 36, issue 2, 2016

Lights, Camera, Action: The Adoption of State Film Tax Credits pp. 5-25

Emefa Sewordor and David Sjoquist

Causes of Fiscal Illusion: Lack of Information or Lack of Attention? pp. 26-44

Martin Baekgaard, Søren Serritzlew and Jens Blom-Hansen

Economic Openness and Subnational Borrowing pp. 45-69

Gao Liu and Rui Sun

Local Government Risk Assessment: The Effect of Government Type on Credit Rating Decisions in Texas pp. 70-90

Robert A. Greer

The Political Economy of Land Finance in China pp. 91-110

Wen Wang and Fangzhi Ye

Forms of Appropriation: A Typology pp. 111-137

Anthony McCann

Volume 36, issue 1, 2016

Why Lash Yourself to the Mast? The Case of the Danish “Budget Law” pp. 3-21

Emil Lobe Suenson, Peter Nedergaard and Peter Munk Christiansen

Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers pp. 22-46

James Alm and Brian Erard

(Re)Defining the Disarticulated Municipality: Budget Accountability for Networked Governance pp. 47-67

David Mitchell and Kurt Thurmaier

The Decision to Grant pp. 68-84

Stuart Kasdin

Budgetary Institutions and Fiscal Performance in Egypt: Is There a Link? pp. 85-105

Israa A. El Husseiny

Reform Initiatives in the Budgeting System in India pp. 106-124

Pratap Jena

Convention Center Follies by Heywood T. Sanders. Philadelphia, PA: University of Pennsylvania Press, 2014 pp. 125-127

Paul Landow