Public Budgeting & Finance

1998 - 2025

Current editor(s): Philip Joyce and William Simonsen

From Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 39, issue 4, 2019

The Fiscal Impacts of Urban Sprawl: Evidence From U.S. County Areas pp. 3-27

Christopher Goodman

Alternative Methods of Experience Rating Unemployment Insurance Employer Taxes pp. 28-47

Michael Miller and Robert Pavosevich

Toward a Theory of Fiscal Slack pp. 48-74

Evgenia Gorina, Craig Maher and Sungho Park

The Federal Antideficiency Act at 150—Where Do We Stand? pp. 75-93

Philip J. Candreva

Decentralization, Fiscal Independence, and Poverty in the Philippines pp. 94-117

Tristan Canare and Jamil Paolo Francisco

Volume 39, issue 3, 2019

Does the Cost‐Cutting Strategy of Closing Public Schools Provide Financial Benefits? Evidence From Ohio pp. 3-21

Phuong Nguyen‐Hoang

The Efficiency‐Equity Tradeoff in School Aid: How Efficiency Targeting in Lump‐Sum Aid Generates Unexpected Effects pp. 22-43

Jay E. Ryu

Private Placements and the Cost of Borrowing in the Municipal Debt Market pp. 44-74

Tima T. Moldogaziev, Robert A. Greer and Jekyung Lee

Local Government Fiscal Health: Comparing Self‐Assessments to Conventional Measures pp. 75-96

Stephanie Leiser and Sarah Mills

Volume 39, issue 2, 2019

Property Tax Exemptions for Nonprofit Hospitals: What Are They Worth? Do They Earn Them? Evidence From New York City pp. 3-22

Geoffrey Propheter

Can Centralized Performance Budgeting Systems Be Useful For Line Ministries? Evidence From Chile pp. 23-43

Juan Pablo Martínez Guzmán

Public Support for a Balanced Budget Amendment to the U.S. Constitution: Trends and Predictors pp. 44-67

Andrew Crosby and Allyson L. Holbrook

The Impact of the Amazon Tax on Local Sales Tax Revenue in Urban and Rural Jurisdictions pp. 68-90

Whitney B. Afonso

Volume 39, issue 1, 2019

The Impact of Dodd–Frank on True Interest Cost of Municipal Bonds: Evidence From California pp. 3-23

Mikhail Ivonchyk

Budgeting for Mandatory Spending: Prologue to Reform pp. 24-44

Marvin Phaup

Does Participatory Budgeting Change the Share of Public Funding to Low Income Neighborhoods? pp. 45-66

Iuliia Shybalkina and Robert Bifulco

Video Gambling Adoption and Tax Revenues: Evidence from Illinois pp. 67-88

Saied Toossi and Pengju Zhang

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