Public Budgeting & Finance

1998 - 2025

Current editor(s): Philip Joyce and William Simonsen

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The Implosion of the Federal Budget Process: Triggers, Commissions, Cliffs, Sequesters, Debt Ceilings, and Shutdown pp. 1-23: Roy T. Meyers
When Budgeting Was Easier: Eisenhower and the 1960 Budget pp. 24-37: Rudolph G. Penner
VAT in a Federal System: Lessons from Canada pp. 38-60: Richard Bird and Michael Smart
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax pp. 61-79: James Alm and Kyle Borders
Tax Exporting and the Business Share of Sales Tax Levies pp. 80-99: John M. Foster
Risky Business: Willingness to Pay for Disaster Preparedness pp. 100-119: Amy K. Donahue
Demand for Benefit Taxation: Evidence From Public Opinion on Road Financing pp. 120-142: Denvil Duncan, John Graham, Venkata Nadella, Ashley Bowers and Stacey Giroux

The Savings Behavior of Special Purpose Governments: A Panel Study of New York School Districts pp. 1-23: William Duncombe and Yilin Hou
Municipal Fiscal Policy Space and Fiscal Structure: Tools for Managing Spending Volatility pp. 24-50: Rebecca Hendrick and Jared Crawford
Bad Luck or Bad Budgeting: An Analysis of Budgetary Roles Underpinning Poor Municipal Fiscal Conditions in Thailand pp. 51-72: Weerasak Krueathep
Local Sales Tax Revenue Redistribution and Sports: The Case of Major League Soccer in Bridgeview pp. 73-91: Geoffrey Propheter
Estimating Tax Agency Efficiency pp. 92-110: James Alm and Denvil Duncan
Excise Taxes, Consumer Demand, Over-Shifting, and Tax Revenue pp. 111-125: Donald Dutkowsky and Ryan Sullivan

The President's Commission to Study Capital Budgeting: An Interim Review pp. 1-10: Marvin Phaup
Budgeting for Federal Capital pp. 11-23: Paul L. Posner, Trina V. Lewis and Hannah Laufe
New Financing Instruments for State and Local Capital Facilities pp. 24-41: Alan Walter Steiss
The Benefits of Long‐Range Capital Planning—The Virginia Experience pp. 42-53: Donald Darr
The Fables and Foibles of Federal Capital Budgeting pp. 54-71: Cameron Gordon
Umbrella Themes Obscure Real Problems: An Appraisal of Recent Efforts to Improve Financial Management pp. 72-88: A. Premchand
The Legacy of William A. Jump pp. 89-90: Albert J. Kliman