Financial Management in the Public Sector

VOLUME ONE What Is an 'Optimal' Tax System? - James Alm Why Do Tax and Expenditure Limitations Pass in State Elections? - James Alm and Mark Skidemore How Privatizations Affect the Level of Perceived Corruption - G. Gulsun Arikan The Effects of State and Local Taxes on Economic Development - Timothy Bartik A Review of Recent Research Evaluating Expenditures - Richard Bird Does It Matter How They Are Financed? Long-Term Infrastructure Partnerships - Pamela Bloomfield and F. Faniel Ahern Contracting Risks and Risk-Reduction Strategies Scarcity and Environmental Stress in Public Organizations - Barry Bozeman and E. Allen Slusher A Conjectural Essay The Effect of Constitutional Debt Limits on State Governments' Use of Public Authorities - Beverley Bunch Credit Risk, Credit Ratings and Municipal Bond Yields - John Capeci A Panel Study An Empirical Analysis of Theories on Factors Influencing State Government Accounting Disclosure - Rita Hartung Cheng Do People Want Something for Nothing? Public Opinion on Taxes and Government Spending - Jack Citrin Accounting and the Theory of the Firm - Ronald Coase Usefully Engaging Local Budget Analysts during Budget Execution - Charles Coe A Theory of the Budgetary Process - Otto Davis, M.A.H. Dempster and Aaron Wildavsky Decentralization and Local Government Borrowing Costs - Luiz DeMello The Case of Local Governments VOLUME TWO Intra-State Competition for Debt Resources - Dwight Denison, Merl Hackbart and Michael Moody Why the Government Budget Is too Small in a Democracy - Anthony Downs The Effect of Financial Constraints and Political Pressure on the Management of Public Pension Plans - Tim Eaton & John Nofsinger Citizen Participation in Budgeting Theory - Carol Ebdon and Aimee Franklin Signaling and Monitoring in Public-Sector Accounting - John Evans III and James Patton Homeowners, Municipal Corporate Governance and the Benefit View of the Property Tax - William Fischel Professionalism and Urban Reform - John Forrester An Organizational Perspective on Municipal Finance The Re-Budgeting Process in State Government - John Forrester The Case of Missouri Re-Budgeting - John Forrester and Daniel Mullins The Serial Nature of the Budgetary Process Does Performance Budgeting Work? An Examination of the Office of Management and Budget's PART Scores - John Gilmour and David Lewis Executive Leadership versus Budgetary Behavior - George Hale Fiscal Transparency - David Heald Concepts, Measurement and UK Practice State and Local Governments as Borrowers - W. Bartley Hildreth Strategic Choices in the Capital Market Budget Execution - S. Kenneth Howard Control versus Flexibility The Management of Hard Times - Todd Jick and Victor Murray Budget Cutbacks in Public Sector Organizations What's so Magical about Five Percent? A Nationwide Look at Factors That Influence the Optimal Size of State Rainy Day Funds - Philip Joyce A Century of Public Budgeting Reform - Janet Kelly The 'Key' Question Crashing through with Accrual-Output Price Budgeting in Australia - Joanne Kelly and John Wanna VOLUME THREE The Lack of a Budgetary Theory - V.O. Key Jr Budgetary Balance - Carol W. Lewis The Norm, Concept and Practice in Large U.S. Cities Public Opinion, Fiscal Illusion and Tax Revolution - David Lowery The Political Demise of the Property Tax Consumer Sovereignty and Quasi-Market Failure - David Lowery Taxing and Spending Politics - Susan MacManus A Generational Perspective Portfolio Selection - Harry Markowitz Developing of Local Government Debt Financing Markets - Christine Martell and George Guess Application of a Market-Based Framework Myth, Magic and Administrative Innovations - Roger Marz Local Government Accountants as Public Managers - Clifford McCue An Evolving Role The Risk-Return Paradox in Local Government Investing - Clifford McCue Government Decisions in Budgeting and Taxing - John Mikesell The Economic Logic Efficiency as a Competing Principle in Public Financial Management - Gerald Miller Corruption and Economic Growth - Pak Hung Mo Tax and Expenditure Limitations and State and Local Fiscal Structure - Daniel Mullins and Phillip Joyce An Empirical Assessment Public Pension Promises - Robert Novy-Marx & Joshua Rauh How Big Are They and What Are They Worth Participatory Budgeting in Porto Alegre - Andreas Novy and Bernhard Lebout Social Innovation and the Dialectical Relationship of State and Civil Society Determinants of Donations in Private Nonprofit Markets - Cagla Okten & Burton Weisbrod Fiscal Disruptions and City Responses - Michael Pagano Stability, Equilibrium and City Capital Budgeting VOLUME FOUR Location, Competition and Economic Development - Michael Porter Local Clusters in a Global Economy Accountability Institutions and the Policy Process - Paul Posner The United States Experience The Continuity of Change - Paul Posner Public Budgeting and Finance Reforms over 70 Years Simple Tools for Evaluating Revenue Performance in a Developing Country - Mahesh Purohit Economics and the Political Process - Alice Rivlin Budget Theory and Budget Practice - Irene Rubin How Good the Fit? The Pure Theory of Public Expenditure - Paul Samuelson How Much Do Government Services Really Cost? - E.S. Savas The Road to PPB - Allen Schick The States of Budget Reform Does Budgeting Have a Future? - Allen Schick Inter-Municipal Competition, Budget-Maximizing Bureaucrats and the Level of Suburban Competition - Mark Schneider Do Tax and Expenditure Limitations Affect Local Government Budgets? Evidence from Panel Data - Ronald Shadbegian Fiscal Decentralization in Developing and Transition Economies - Anwar Shah Progress, Problems and Promise A Typology of Budgetary Environments - Jeffrey Straussman Notes on the Prospects for Reform A Pure Theory of Local Expenditures - Charles Tiebout Political Implications of Budgetary Reform - Aaron Wildavsky Public and Private Bureaucracies - Oliver Williamson A Transaction Cost Economics Perspective Mission-Market Tensions and Nonprofit - Dennis Youn, Taehyun Jung & Rick Aranson State Infrastructure Banks and Borrowing Costs for Transportation Projects - Juita-Elena Yusef et al