Home Subscribe Login Contact Us Search Journal Articles PFM RSS Feed

ArticlesSearch Journal Articles

Vol. 17, No. 4

Why do per-household expenditures differ between municipalities?
by JOSEPH KUSHNER and TOMSON OGWANG

Increasing transparency through compliance: revisiting local government audit findings
by STEVE MODLIN

Public health financing and infant mortality: does governance quality matter?
by ABDALLA SIRAG, NORASHIDAH MOHAMED NOR, NIK MUSTAPHA RAJ ABDULLAH and JUDHIANA ABD GHANI

How Much Are Citizen Perceptions of Fiscal Accountability Influenced by Government Transparency, Information Access, and Participation Opportunities?
by JUITA-ELENA (WIE) YUSUF, MEAGAN M. JORDAN, AIMEE L. FRANKLIN and CAROL EBDON

External referees 2017
by M. PETER VAN DER HOEK

Vol. 17, No. 3
The Use of Consumption Taxation in Response to the Great Recession

Introduction to the Symposium
by RAYMOND G. BATINA

Overselling the Economic Efficiency Gains from Shifting the Tax Mix Towards Consumption Taxes
by PETER SPIRO

Measuring The Burden of Indirect Taxation Including Consumption Tax in Japan by Income Group
by YOSHIMI ADACHI, TOSHIYUKI UEMURA, and YURIE SAITOH

An Exploration of the Great Recesssion’s Impact on States’ Reliance on User Fees
by GEOFFREY PROPHETER, HELISSE LEVINE and MARC FUDGE

Evolution of Excise Taxation in the USA Since the Great Recession
by BORIS MOROZOV

Vol. 17, No. 2

Consumers’ behavioral response to sales taxes on food in Kansas
by ARWIPHAWEE SRITHONGRUNG

The political cost of local revenue mobilization: decentralization of the property tax in Indonesia
by CHRISTIAN VON HALDENWANG

The macroeconomic impact of delayed government payments: a case study
by MAR DELGADO-TÉLLEZ, PABLO HERNÁNDEZ DE COS, SAMUEL HURTADO and JAVIER J. PÉREZ

A procedure for the ex-ante assessment of compulsory municipal amalgamation poli-cies
by DINO RIZZI and MICHELE ZANETTE

Vol. 17, No. 1

A Dynamic Approach to Managing Corruption: Exploring the Optimal Path of Over-Sight
by JASON K. HANSEN and ROBERT M. MCNAB

Is Federal Academic Research and Development Subsidy a Complement or Substitute for State Funding?
by YONGHONG WU and DAVID MERRIMAN

Measuring the Flypaper Effect: The Interaction between Lump-Sum Aid and the Substitution Effect of Matching Aid
by JAY E. RYU

Budgeting by Priorities: Balancing Stability with Economic Responsiveness
by MEAGAN M. JORDAN, JUITA-ELENA (WIE) YUSUF and SOMAYEH HOOSHMAND

Vol. 16, No. 4

Rural-urban migrants’ citizenization: public services cost measurement and economic impact analysis
by WANG YING and HU HAISHENG

Corruption, regime type, and economic growth
by ILAN ALON, SHAOMIN LI AND JUN WU

Merger myths: a functional analysis of scale economies in New South Wales local government
by GLENN FAHEY, JOSEPH DREW AND BRIAN DOLLERY

The effects of double tax treaties for developing countries. A case study of Austria’s double tax treaty network
by JULIA BRAUN AND DANIEL FUENTES

Financial planning as an antecedent of fiscal transparency in local government: the mediating effect of civic participation
by PAUL ONYANGO-DELEWA

External referees 2016
by M. PETER VAN DER HOEK

Vol. 16, No. 3

The Influence of Research & Development Policy on Business-Sector Performance: The Baltic States in the EU
by JANNO REILJAN, INGRA PALTSER AND TARMO PUOLOKAINEN

Sub-Provincial Fiscal Conditions in China: Local Fiscal Autonomy and Inter-Jurisdictional Disparities
by PING ZHANG AND QIANG REN

Fiscal Federalism in Transition Countries: The Three Baltic States Compared
by NICO GROENENDIJK AND ANNIKA JAANSOO

Central Falls' Bankruptcy and the Principle of Shared Pain
by JAMES L. TATUM III

Book review of "Is Your City Healthy? Measuring Urban Fiscal Health"
by PETER B. BOORSMA

Vol. 16, No. 2
Symposium on Public Pensions

Introduction to the Symposium
by NANCY MOHAN and TING ZHANG

What factors affect the underfunding of local pensions? Evidence from Indiana
by DAGNEY FAULK, MICHAEL HICKS and LARITA KILLIAN

The Effects of Tax and Expenditure Limits on Municipal Pension and OPEB Funding during the Great Recession
by CRAIG S. MAHER, SUNGHO PARK and JAMES HARROLD

The impact of late-term pay raises on teacher pension obligations in three states: California, Illinois, New Jersey
by MARGUERITE ROZA and JESSICA JONOVSKI

Reforming Canada?s retirement savings system ? solutions for a non-existent problem?
by VIJAY JOG and IAN LEE

Book review of Palgrave ?Dictionary of Emerging Markets and Transition Economies
by ALAIN DE CROMBRUGGHE

Vol. 16, No. 1
Symposium on the Reform of Public Finance Management in China part 2

Introduction
by RONG LIU, BAOYUN QIAO and ANWAR SHAH

Government Expenditures and Equity of Opportunity in China
by SHEN GUO, HEBO HU, LEZHENG LIU and XUNDONG YIN

Does the Province-Managing-County Reform Promote the Growth of County Finance and Local Economy in China? An Empirical Case Study on Henan Province
by LINA LI, NANNAN LIU and XIAOPING ZHENG

Fiscal Policies for Coordinated Urban-Rural Development and their Policy Relevance for the People's Republic of China
by ANWAR SHAH

Single article: Selective enforcement and Rent Extraction
by ALEXANDER CARTWRIGHT

Vol. 15, No. 4
The Reform of Public Finance Management in China

Introduction
by RONG LIU, BAOYUN QIAO and ANWAR SHAH

Frozen in Time: The Much Needed Reform of Expenditures Assignments in China
by YONGZHENG LIU, JORGE MARTINEZ-VAZQUEZ and BAOYUN QIAO

Taxing Choices for Economic Growth with Social Justice and Environmental Protection in the People's Republic of China
by ANWAR SHAH

Local Government Debt in China
by BHAJAN GREWAL, ENJIANG CHENG and BRUCE RASMUSSEN

Single Article: Economic Orthodoxy v Market Pragmatism: A Case Study of Europe?s ?Abandonment? of Defense Offset
by RON MATTHEWS and IRFAN ANSARI

External Referees 2015
by PETER VAN DER HOEK

Vol. 15, No. 3

Shifting away from democracy -- Hungary’s U-turn
by JÁNOS KORNAI

Debt burden and perceived sovereign de-fault risk: evidence from credit default swaps
by KENNETH A. KRIZ, QIUSHI WANG and SIKARN ISSARACHAIYOS

SYMPOSIUM ON THE PUBLIC FINANCE AFTER THE CRISIS: EUROPE. Introduction to the symposium
by PETER CLAEYS and CHANG WOON NAM

SYMPOSIUM ON THE PUBLIC FINANCE AFTER THE CRISIS: EUROPE. Implications of the new public debt rule in the ‘fiscal compact’ for the Economic and Monetary Union
by SÉVERINE MENGUY

SYMPOSIUM ON THE PUBLIC FINANCE AFTER THE CRISIS: EUROPE. Public finance systems for coping with the crises: lessons from the three Baltic States
by NICO GROENENDIJK and ANNIKA JAANSOO

Vol. 15, No. 2

Determinants of debt burdens: evidence from California counties
by JANEY QIAN WANG and KENNETH A. KRIZ

Indonesia’s fiscal decentralization and its effect on provincial public finances
by JAN SEIFERT and HUI LI

Complex benchmarking and efficiency measurement of public agencies: the case of Estonian rescue service brigades
by JANNO REILJAN, TARMO PUOLOKAINEN and AIVO ÜLPER

Debt centralization and soft budget constraint
by ZHIYONG AN and ZHIWEI CHONG

Book review of PUBLIC FINANCIAL MANAGEMENT AND ITS EMERGING ARCHI-TECTURE
by KATHERINE G. WILLOUGHBY

Vol. 15, No. 1

Breaking up is hard to do: the costs of de-amalgamation of the Delatite Shire Council
by JOSEPH DREW and BRIAN DOLLERY

The impact of demand factors on the supply of local public services in Estonian municipalities
by JANNO REILJAN, AIVO ÜLPER and TARMO PUOLOKAINEN

Estimating the elasticity of personal income tax to gross earnings from income tax statements in Greece: implications for tax buoyancy
by ATHANASIOS O. TAGKALAKIS

Post-disaster local infrastructure reconstruction finance: a comparative analysis of policy intervention in the Japanese earthquake and Queensland flood disasters
by SIMONE V. DE SOUZA, YUKIO KINOSHITA and BRIAN DOLLERY

Book review of THE APPRENTICE ECONOMIST: SEVEN STEPS TO MASTERY
by RUDOLPH G. PENNER

Vol. 14, No. 4
Symposium on Fiscal Disparity and Equalization

Introduction
by YONGHONG WU and BO ZHAO

Falling Short: Intergovernmental Transfers in China
by YONGZHENG LIU, JORGE MARTINEZ-VAZQUEZ and BAOYUN QIAO

Rich Districts, Poor Districts: The Property Tax Equity Impact of Arkansas School Finance Equalization
by MEAGAN M. JORDAN, DAVID CHAPMAN and SHARON L. WROBEL

Spatial Decomposition of Funding Inequality in China’s Basic Education: A Four-Level Theil Index Analysis
by WEN WANG and ZHIRONG ZHAO

Decomposing inequality in compulsory education finance in China: 1998-2008
by WEN WANG

Government layers and fiscal transfers—a quasi-experiment of fiscal reform in China
by HAI (DAVID) GUO

Announcement: External Referees 2014
by M. PETER VAN DER HOEK

Vol. 14, No. 3
Public Finance After the Crisis: U.S.A

Introduction: Challenges of Intergovernmental Management
by JASON S. SELIGMAN

Detroit property tax delinquency: Social contract in crisis
by JAMES ALM, TIMOTHY R. HODGE, GARY SANDS and MARK SKIDMORE

Blind, broke, and bedlam: Differentiating fiscal stress from bankruptcy in California
by AKHEIL SINGLA, JAMES COMEAUX and CHARLOTTE L. KIRSCHNER

Involuntary retirement, U.S. social security program participation and the Great Recession
by JASON S. SELIGMAN

Single Article: Collecting and disbursing: Increasing cash management efficiency through the utilization of bank services
by STEVE MODLIN

Vol. 14, No. 2
Symposium on Developing a Property Tax Expenditure Budget

Introduction
by MICHAEL E. BELL and DAVID BRUNORI

A note on the distributional consequences of use value assessments
by DANIEL COOGAN, MICHAEL E. BELL and DAVID BRUNORI

Consequences of assessment limits
by KATRINA D. CONNOLLY and MICHAEL E. BELL

Preferential assessment for open space
by JEFFREY O. SUNDBERG

Property tax abatement as tax expenditure?
by ROBERT W. WASSMER

Property tax expenditures: classified property tax systems
by TERRI A. SEXTON

Income based property tax relief: circuit breaker expenditures
by JOHN E. ANDERSON

Vol. 14, No. 1
Symposium on Bankruptcy in Local Governments

Introduction: Through The Complexity of Bankruptcy in Local Governments
by ERIC SCORSONE and EMANUELE PADOVANI

The Financial Crisis in Harrisburg, Pennsylvania
by JANE BECKETT-CAMARATA and CLEOPATRA GRIZZLE

Default Without Capital Account: The Economics of Municipal Bankruptcy
by LOTTA MOBERG and RICHARD E. WAGNER

Does Bankruptcy Really Matter? The Solvency of Municipal Governments in the Chicago Metropolitan Region
by REBECCA HENDRICK and ANDREW CROSBY

Bankruptcy: The Divergent Cases of the City and the County of San Bernardino
by RICHARD F. CALLAHAN and MARK PISANO

Book review of The Public Budgeting and Finance Primer: Key Concepts in Fiscal Choice
by RICHARD E. WAGNER

Vol. 13, No. 4

Taxation and Development: What Have We Learned from Fifty Years of Research?
by RICHARD M. BIRD

Analyzing electoral timing and outcomes through Georgia’s special purpose local option sales taxes
by COURTNEY A. COLLINS and JOHN A. DOVE

Property tax stability: a tax system model of base and revenue dynamics through the great recession and beyond
by JOHN L. MIKESELL and CHEOL LIU

Performance-based budgeting (PBB), allocative efficiency, and budget changes: the case of the U. S. department of commerce
by JAY EUNGHA RYU

An evaluation of the connection between economic volatility and governmental savings levels for Illinois, North Carolina, and Mississippi counties
by LASHONDA M. STEWART, JEREMY N. PHILLIPS and STEVE MODLIN

Announcement: External Referees 2013
by M. PETER VAN DER HOEK

Vol. 13, No. 3
SYMPOSIUM ON AMALGAMATION AND FINANCIAL SUSTAINABILITY IN LOCAL GOVERNMENT: PART 2

Introduction
by BRIAN DOLLERY and BLIGH GRANT

The impact of municipal mergers on local public expenditures in Finland
by ANTTI MOISIO and ROOPE UUSITALO

The impact of amalgamation on the financial sustainability of municipalities in Estonia
by JANNO REILJAN, ANNIKA JAANSOO and AIVO ÜLPER

Local government reform: is it effective on debt burdens?
by JI-HYUNG PARK

An evaluation of amalgamation and financial viability in Australian local government
by BRIAN DOLLERY, BLIGH GRANT, and MICHAEL KORTT

Amalgamation in New Zealand: an unfinished story?
by MIKE REID

Vol. 13, No. 2
SYMPOSIUM ON AMALGAMATION AND FINANCIAL SUSTAINABILITY IN LOCAL GOVERNMENT: PART 1

Introduction
by BRIAN DOLLERY and BLIGH GRANT

Cost shocks and their relationship to the creation, consolidation and dissolution of US local governments
by CHRISTOPHER B. GOODMAN and SUZANNE M. LELAND

How does local government amalgamation affect spending? Evidence from Louisville, Kentucky
by DAGNEY FAULK, PAMELA SCHAAL and CHARLES D. TAYLOR

Does municipal amalgamation strengthen the financial viability of local government? A Canadian example
by ENID SLACK and RICHARD BIRD

Local government amalgamation and financial sustainability: the case of England and Wales
by RHYS ANDREWS

Vol. 13, No. 1

The Restrictiveness Of State Tax And Expenditure Limitations And State Debt
by STEVEN DELLER, CRAIG MAHER, LINDSAY AMIEL, and JUDITH I. STALLMANN

A Social Constructionist Perspective On The Diffusion Of Innovative Fiscal Responsibility Legislation
by JOE WALLIS and SHAUN GOLDFINCH

Vol. 12, No. 4

Property Tax Delinquency and the Number of Payment Installments
by PAUL WALDHART and ANDREW RESCHOVSKY

How to Ensure Fiscal Sustainability in National and Sub-National Governments
by ANDREW HUGHES HALLETT and SVEND E. HOUGAARD JENSEN

Fiscal Sustainability in India at State Level
by ANTHONY J. MAKIN and RASHMI ARORA

The Economics of Taxing Net Wealth: A Survey of the Issues
by JAN SCHNELLENBACH

Announcement: External Referees 2012
by M. PETER VAN DER HOEK

Vol. 12, No. 3
Symposium on Democracy and Public Finance

Introduction
by RICHARD E. WAGNER

Understanding Issues Related to Polycentric Governance in the Mumbai Metropolitan Region
by ABHAY PETHE, VAIDEHI TANDEL, and SAHIL GANDHI

NGOs Holding Governments Accountable: Civil-Society Budget Work
by JONATHAN B. JUSTICE and FRATERN J. TARIMO

Loss Aversion and Rationality in Cutback Management: A Deliberative Democratic Approach to Contingent Valuation
by WILLIAM MOORE, WALTER F. BABER, and ROBERT V. BARTLETT

Procyclical State Spending in the USA: The Impact of Political Ideology
by ANDREW ABBOTT and PHILIP JONES

Public Finance and the Extent of the Voting Franchise: A Survey of Historical Cases and New Evidence from Early U.S. States
by JEREMY HORPEDAHL

Democracy and the Theory of Public Finance: A Polycentric, Invisible-Hand Framework
by RICHARD E. WAGNER

Vol. 12, No. 2

Cash Management Practices Among Southeastern County Governments: Proper Utilization or Excessive Caution
by STEVE MODLIN and LA SHONDA M. STEWART

Oil Revenues, Government Spending Policy, and Growth
by AMANY A. EL ANSHASY

Local Government Property Tax Amnesty Programs: Structures and Themes
by JUSTIN M. ROSS

Book Review
by THOMAS SLUSHER

Vol. 12, No. 1
Symposium on Local Taxation

GARY A. WAGNER
by Introduction

The Institutional Framework for Shared Consumption: Deemphasizing Taxation in the Theory of Public Finance
by RICHARD E. WAGNER

Nonprofit Exemptions and Homeowner Property Tax Burden
by THAD CALABRESE and DEBORAH A. CARROLL

Political Economy of Taxing Services in the United States
by SONJA ENGELI PIPPIN and MEHMET SERKAN TOSUN

Fiscal Decentralization, Corruption, and the Shadow Economy
by MICHAEL ALEXEEV and LUBA HABODASZOVA

Vol. 11, No. 4

An Examination of Government Internal Audits’ Role in Improving Financial Performance
by STEPHEN K. AIKINS

Tax Policy Design and the Role of a Tax-Free Threshold
by JOHN CREEDY, NICOLAS HÉRAULT and GUYONNE KALB

Leadership Avoidance by Central Budget Agencies: A Social Constructivist Comparison of the Irish Department of Finance and the New Zealand Treasury
by JOE WALLIS

Book Review of: David Wastell, Managers as Designers in the Public Services: Beyond Technomagic
by NAOMI CAIDEN

Announcement: External Referees 2011
by M. PETER VAN DER HOEK

Vol. 11, No. 3
Symposium on China Studies

Introduction
by JOHN R. BARTLE, YONGHONG WU and ZHIRONG JERRY ZHAO

Does Fiscal Decentralization Improve Healthcare Outcomes? Empirical Evidence from China
by YINGHUA Jin and RUI SUN

The Rationalization of Public Budgeting in China: A Reflection on Participatory Budgeting in Wuxi
by YAN WU and WEN WANG

Funding China’s Urban Infrastructure: Revenue Structure and Financing Approaches
by ZHIRONG JERRY ZHAO and CHENGXIN CAO

Vol. 11, No. 2
Symposium on Flexible Budgeting

Introduction
by JOHN F. SACCO, ODD STALEBRINK and PAUL POSNER

Variability and Opportunities in Flexible Budgeting: A Local Government Approach
by JULIA BECKETT and FRANCOIS K. DOAMEKPOR

Flexible Budgeting in the Public Sector: The Impact of Disasters, Terrorist Attacks and Wars on Government Expenditures
by SANG OK CHOI and ANDREW F. COFFEY

Revenue Diversification and the Financing of Large American Central Cities
by HOWARD CHERNICK, ADAM LANGLEY and ANDREW RESCHOVSKY

Responses to Local Fiscal Shocks: Path Dependency Effects of the Clean Air Act
by DOUGLAS A. CARR

The Impact of Local School Property Tax Reductions on City and County Revenue Decisions: A Natural Experiment in Kansas
by JOCELYN M. JOHNSTON, JUSTIN MARLOWE, DAVID S. T. MATKIN and MICHAEL HAYES

The Intersection of Flexible Budgeting and Cutback Management: Factors Affecting the Responses of Selected States to Recent Economic Recessions
by KENNETH A. KLASE

Vol. 11, No. 1

The Impact of Debt Management Policies on Borrowing Costs Incurred by U.S. State Governments
by HELISSE LEVINE

Financial Sustainability and Financial Viability in Australian Local Government
by BRIAN DOLLERY and BLIGH GRANT

Property Tax Administration in Francophone Africa: Structures, Challenges, and Progress
by NARA F. MONKAM

Book Review of Elżbieta Mączyńska (ed.), Poland’s Transition and its Future
by LIDIJA POLUTNIK

Vol. 10, No. 4
Symposium on Global Financial Crisis and Public Finances

Single Article: Elasticity of Taxable Income: An Introduction and Some Basic Analytics
by JOHN CREEDY

Symposium Introduction
by BHAJAN S. GREWAL and JIM BRUMBY

What Explains the Surge in Euro Area Sovereign Spreads During the Financial Crisis of 2007-09?
by MARIA-GRAZIA ATTINASI, CRISTINA CHECHERITA and CHRISTIANE NICKEL

The Impact of the Economic Crisis on the Fiscal Stance of Low Income Countries in the Commonwealth of Independent States
by MARTIN BROWNBRIDGE and SUDHARSHAN CANAGARAJAH

The Global Financial Crisis and Public Finances in the New EU Countries in Central and Eastern Europe: Developments and Challenges
by KARSTEN STAEHR

Announcement: External Referees 2010
by M. PETER VAN DER HOEK

Vol. 10, No. 3
Comparative Perspectives on the Relationship of Public Finance and Poverty

Introduction
by ROSS GITTELL

Poverty in U.S. Metropolitan Areas: What are the Key Determinants and What is the Role of Local Fiscal Structure?
by ROSS GITTELL and EDINALDO TEBALDI

Fiscal Incentives, Maquiladoras, and Local Standard of Living in Mexico Before and after NAFTA
by JULIO HUATO

Performance Budgeting in the U.S. Federal Government: History, Status and Future Implications
by L.R. JONES and JERRY L. MCCAFFERY

Diagnosing Performance Management and Performance Budgeting Systems: A Case Study of the U.S. Navy
by NATALIE J. WEBB and PHILIP J. CANDREVA

Vol. 10, No. 2
Symposium on Public Finance and the Environment

Introduction
by THOMAS ARONSSON

Feed-in-Tariffs for Electricity from Renewable Resource Energy to Move Down the Learning Curve
by ALBRECHT BLÄSI and TILL REQUATE

Climate Policy: Reaping an Additional Employment Dividend
by RONNIE SCHÖB

Optimal Taxation and Environmental Policy in a Decentralized Economic Federation with Environmental and Labor Market Externalities
by TOMAS SJÖGREN

Will Green Taxes Undermine Moral Motivation
by KARINE NYBORG

Internalized Contribution Norms and Learning in a Public Goods Experiment in Ghana
by WISDOM AKPALU and OLOF JOHANSSON-STENMAN

International Cooperation to Combat Climate Change
by ARJAN RUIS and AART DE ZEEUW

Vol. 10, No. 1
Fiscal Decentralization

Introduction
by BHAJAN S. GREWAL

Decentralization Measures Revisited
by JORGE MARTINEZ-VAZQUEZ and ANDREY TIMOFEEV

Fiscal Decentralization with Regional Redistribution and Risk Sharing
by MARIANNE VIGNEAULT

Incomplete Contracts and the Evolution of Canadian Federalism
by BHAJAN S. GREWAL

Fiscal Decentralization and the Quality of Public Services in Russian Regions
by LEV FREINKMAN and ALEXANDER PLEKHANOV

Effects of Fiscal Decentralization on Public Sector Growth in Austria
by JOHANN BRÖTHALER and MICHAEL GETZNER

Vol. 9, No. 4
Symposium on the Future and Past of EU Finances

Introduction
by LARS P. FELD and FRIEDRICH HEINEMANN

"Constrained Flexibility" as a Tool to Facilitate Reform of the EU Budget
by MARCO BUTI and MARIO NAVA

Funding the EU Budget: A Case for Inaction?
by IAIN BEGG

Refocusing the EU Budget -- An Institutional View
by CHARLES B. BLANKART and GERRIT B. KOESTER

Do Benevolent Aspects Have Room in Explaining EU Budget Receipts?
by HEIKKI KAUPPI and MIKA WIDGRÉN

Getting into the Game: Legislative Bargaining, Distributive Politics, and EU Enlargement
by DENIZ AKSOY and JONATHAN RODDEN

EU Budget Reform Options and the Common Pool Problem
by STEFFEN OSTERLOH, FRIEDRICH HEINEMANN, and PHILIPP MOHL

Announcement: External Referees 2009
by M. PETER VAN DER HOEK

Vol. 9, No. 3
SYMPOSIUM ON HETEROGENEITY AND PUBLIC POLICY, PART 2

Introduction to Part II
by STANLEY WINER

Consumption Versus Income Taxation: Three Moments in the Political Economy of Fiscal Choice
by STANLEY L. WINER, GEORGE WARSKETT and WALTER HETTICH

Voting on Labor-Market Integration and Education Policy when Citizens Differ in Mobility and Ability
by ALEXANDER HAUPT and SILKE UEBELMESSER

Heterogeneity, Voting, and Public Policy
by ADAM MARTIN and RICHARD E. WAGNER

SINGLE ARTICLE: Are there Economies of Scale in Municipal Government Expenditures?
by RANDALL G. HOLCOMBE and DEEDGRA W. WILLIAMS

SINGLE ARTICLE: Optimal Budget Rules: Making Government Spending Sustainable Through Present-Value Balance
by MICHAEL DOTHAN and FRED THOMPSON

Vol. 9, No. 2
SYMPOSIUM ON HETEROGENEITY AND PUBLIC POLICY

Introduction to Part I
by Stanley L. Winer

The Distributive Implications of Indivisible Goods
by Dan Usher

Income Inequality & Redistributional Spending: An Empirical Investigation of Competing Theories
by Philipp Mohl and Oliver Pamp

Strategic Consensus and Heterogeneous Voters when Voter Turnout Is Uncertain
by Toke S. Aidt and Jayasri Dutta

Tax Complexity with Heterogeneous Voters
by Emma Galli and Paola Profeta

Vol. 9, No. 1
Symposium on China’s Public Finances Part 2 China’s Public Finances: Decentralization, Poverty and Social Security

SINGLE ARTICLE: Exploring Sources of Local Government Technical Inefficiency: Evidence from Flemish Municipalities
by BENNY GEYS AND WIM MOESEN

Introduction: China’s Public Finances – Decentralization, Poverty and Social Security
by BHAJAN GREWAL

Community Development Funds: A New Vehicle for Poverty Alleviation in China?
by ENJIANG CHENG AND ROSA Y. LI

Enterprise Pensions in China: History and Challenges
by X. Y. ZHANG

Fiscal Decentralization in China and India: Competitive, Cooperative or Market Preserving Federalism?
by NIRVIKAR SINGH

Vol. 8, No. 4
Symposium on China’s Public Finances Part 1 Development Strategy, Revenues and Fiscal Transfers

Introduction: China’s Public Finances - Future Challenges and Opportunities
by BHAJAN GREWAL

Strategic Change and the Limits of Central Authority in China
by PETER SHEEHAN AND BHAJAN GREWAL

Intergovernmental Fiscal Transfers for China’s Harmonious Society
by BHAJAN GREWAL

Tax Reform in China: Past Performance and Future Challenges
by GAO PEIYONG

The Dual Corporate Income Tax in China: The Impact of Unification
by SHUHONG KONG, ZHENZI LI AND M. PETER VAN DER HOEK

Announcement: External Referees 2008
by M. PETER VAN DER HOEK, EDITOR

Vol. 8, No. 3
HOW TO ACHIEVE FISCAL SUSTAINABILITY IN INDUSTRIALISED COUNTRIES

Introduction
by ANTÓNIO AFONSO AND LUDGER SCHUKNECHT

The political economy of delaying fiscal consolidation
by BORIS COURNÈDE

Assessing fiscal sustainability in the G-7 countries
by DAVID HAUNER, DANIEL LEIGH, AND MICHAEL SKAARUP

Global aging pressures: impact of fiscal adjustment, policy cooperation, and structural reforms
by DENNIS BOTMAN AND MANMOHAN S. KUMAR

A structural analysis of Italy’s fiscal policies after joining the European Monetary Union: are we learning from our past?
by MARIA ROSARIA MARINO, SANDRO MOMIGLIANO AND PIETRO RIZZA

101 proposals to reform the Stability and Growth Pact. Why so many? A review
by LARS JONUNG, MARTIN LARCH AND JONAS FISCHER

Vol. 8, No. 2
Welfare in the 21st Century

Introduction
by GIUSEPPE EUSEPI

The Idea of Welfare and the Welfare State
by ALAN HAMLIN

Polycentricity, Political Economy, and the Welfare State
by RICHARD E. WAGNER

Democracy, Debt and Disorder. Towards the End of Political “Generosity”
by GIUSEPPE EUSEPI AND LUISA GIURIATO

Inhibiting Institutional Inertia: Squaring Iron Triangles while Reforming Welfare
by MICHAEL REKSULAK

‘Motivation Spillover’: Tax Policy Designed to Mobilise Collective Action
by PHILIP JONES

Government Transfers and Inequality: An Anatomy of Political Failure
by J. R. CLARK AND DWIGHT R. LEE

Vol. 8, No. 1

Effects of “Democratic Control” on the Efficiency of Local Public Enterprises: Empirical Evidence for Water Suppliers in Eastern Germany
by PETER HAUG

Explaining Budgetary Indiscipline: Evidence from Spanish Municipalities
by IGNACIO LAGO-PEÑAS AND SANTIAGO LAGO-PEÑAS

Are Research and Development Tax Credits Effective? The Economic Impacts of a R&D Tax Credit in New Hampshire
by ROSS GITTELL AND EDINALDO TEBALDI

Vol. 7, No. 4

Why Should Governments Encourage Improvements in Infrastructure? Indirect Network Externality of Transaction Efficiency
by YEW-KWANG NG AND SIANG NG

Subsidies to Higher Education and Income-Tax Progression
by SALVATORE BARBARO

Taxing Owner-Occupied Housing: Comparing the Netherlands to Other European Union Countries
by M. PETER VAN DER HOEK AND SARAH E. RADLOFF

Book review of Bernard P. Herber, Protecting the Antarctic Commons. Problems of Economic Efficiency
by LAURA CASTELLUCCI

Vol. 7, No. 3
New Challenges for Defense, Security and the Public Finances

Introduction
by DEREK BRADDON

Valuing Defense
by RON SMITH

Public Sector Entrepreneurialism and the Production of Defense
by STEFAN MARKOWSKI and PETER HALL

Consolidating the Defense-Industrial Base in the Post-Cold War Era: Budgetary Priorities & Procurement Policies in the U.S. & Western Europe
by DAVID W. THORNTON

Vol. 7, No. 2
Financing and Homeland Security

Single Article: A Counterfactual Analysis of Fiscal Decentralization in Small Countries: The Case of Mauritius
by SHYAM NATH AND LARRY SCHROEDER

Introduction to the Symposium on “Financing and Homeland Security”
by PETER EISINGER

U.S. Cities and Homeland Security: Examining the Role of Financial Conditions and Administrative Capacity in Municipal Preparedness Efforts
by BRIAN J. GERBER, DAVID B. COHEN, KENDRA B. STEWART

Structuring Homeland Security Grants: Florida’s Local Finance Officials Evaluate the Funding Process
by KIKI CARUSON and SUSAN A. MACMANUS with the assistance of THOMAS A. WATSON

Vol. 7, No. 1
Government Spending

Introduction
by DARREL COHEN

An Analysis of Government Spending in the Frequency Domain
by DARREL COHEN

The Effects of Technology on the Age Distribution of Health Spending: A Cross-Country Perspective
by LOUISE SHEINER

Government Consumption Expenditures and the Current Account
by MICHELE CAVALLO

Vol. 6, No. 4
UK National Health Service

Introduction
by IAN GREENER

Introducing the Patient’s Friend? The Early Implementation of PALS in the NHS in England
by ROB BAGGOTT AND DAVID BUCHANAN

The Changing Context of Primary Care
by STEPHEN PECKHAM

The Changing Political Economy of the NHS
by CALUM PATON

Announcement: External Referees 2006
by M. PETER VAN DER HOEK, EDITOR

Vol. 6, No. 3
Sports and Public Finance

Introduction
by BRAD R. HUMPHREYS

Have Public Finance Principles Been Shut Out in Financing New Stadiums for the NFL?
by ROBERT A. BAADE AND VICTOR A. MATHESON

The Intangible Benefits of Sports Teams
by JEFFREY G. OWEN

Economic and Fiscal Impacts of Mega Sporting Events: A General Equilibrium Assessment
by JOHN R MADDEN

Public vs. Private Spending for Sports Facilities – The Case of Germany 2006
by LUCA REBEGGIANI

The Impact of New Stadiums on Professional Baseball Team Finances
by CRAIG A. DEPKEN, II

Vol. 6, No. 2
Public Debt Management

Introduction
by PATRICK J. COE

Using Financial Market Information to Enhance Canadian Fiscal Policy
by HUW LLOYD-ELLIS AND XIAODONG ZHU

Debt and Budget Surpluses with a Tax Habit and Balanced Budget Hawks
by ELENA LOUKOIANOVA AND SHAUN P. VAHEY

Borrowing Short- or Long-Term: Does the Government Really Face a Trade-off? A Stochastic Macro Framework for Public Debt Management
by PATRICK GEORGES

Government Debt Management in Europe: Recent Changes in Debt Managers’ Strategies
by GUIDO WOLSWIJK AND JAKOB DE HAAN

Vol. 6, No. 1
Housing and Public Finance

Introduction to ‘Housing’ Themed Issue
by KENNETH GIBB

Contextualizing Tiebout: Mobility, Municipalities and Methodology
by ALEX MARSH AND ADRIAN KAY

Wealth Effects and Price Volatility – How Vulnerable Are the Households?
by BENGT TURNER

Housing Benefit: Great Britain in Comparative Perspective
by PETER A KEMP

Changing Social Housing: Economic System Issues
by KENNETH GIBB AND DUNCAN MACLENNAN

Social Housing Investment without Public Finance: The Dutch Case
by VINCENT GRUIS AND NICO NIEBOER

Vol. 5, No. 4
Health Care Finance: An International Perspective

Introduction
by IAN GREENER

Fiscal Autonomy and Tax Morale: Evidence from Germany
by BENNO TORGLER AND JAN WERNER

The Reform of the NHS in Portugal
by CATARINA DIOGO

Why Some People Go Private and Others Do Not: Supplementary Health Insurance in Spain
by JOAN COSTA AND JOAN ROVIRA

Voluntary Supplementary Health Insurance in Denmark
by KJELD MØLLER PEDERSEN

Globalization and Health Care Financing in India: Some Emerging Issues
by GULJIT K. ARORA AND ANIL GUMBER

Challenges in the Regulation of Brazilian Private Health Insurance
by CARLOS OCTÁVIO OCKÉ-REIS

Announcement: External Referees 2005
by M. PETER VAN DER HOEK, EDITOR

Vol. 5, No. 3
Deregulation and Globalization

Editor’s Introduction
by AMLAN MITRA

Public Services and European Integration
by PASCAL DE LIMA AND BRUNO VENTELOU

Globalization and Taxation in the OECD: Evidence from a New Indicator of Integration
by AXEL DREHER

Productivity Growth in the Electric Power Industry: A Comparative Study of Japan, The United States and Korea
by CHIHARU KOBAYASHI

Deregulation of the Electric Utility Industry: An Empirical Study
by AMLAN MITRA

Stanislaw Rudolf (ED.), Emerging Markets: Social, Political, and Economic Challenges
by AXEL DREHER

Vol. 5, No. 2
Security in Old Age: Issues for Public Finance and Management

Coverage: The Real ‘Old Age Crisis’
by ROGER CHARLTON AND RODDY MCKINNON

Bridging the Coverage Gap: Issues and Questions for Social Security Administrations
by RODDY MCKINNON

Welfare in the European Union: Migrants in Old Age
by MAHMOOD MESSKOUB

Post-Socialist Pension Reform: Contributory and Non-Contributory Approaches
by KATHARINA MÜLLER

Securing Old Age: The Case for ‘Social’ Pensions in Developing Countries
by MARK GORMAN

Resources for Social Development
by ANTHONY CLUNIES-ROSS

Social Security Beyond Pension Reform
by ROGER CHARLTON

Vol. 5, No. 1
The Family in Public Finance

Introduction
by CATALINA AMUEDO-DORANTES AND JEAN KIMMEL

No Infant Left Behind: Public Finance Arguments for Mandated Leave and Income Support for Parents
by EILEEN TRZCINSKI

Taxing the ‘Family’ in the Individual Income Tax
by JAMES ALM AND MIKHAIL I. MELNIK

The Effect of Flexibility in Working Hours on Fertility: A Comparative Analysis of Selected European Countries
by ALFREDO ARIZA, SARA DE LA RICA AND ARANTZA UGIDOS

Postponement of Family Formation and Public Budget: An Explanation of Very Low Fertility in Spain
by LUIS GARRIDO AND MIGUEL ANGEL MALO

Parents Who Won’t Pay: Expected Parental Contributions and Postsecondary Schooling
by CHARLENE MARIE KALENKOSKI

Vol. 4, No. 4
Symposium on "Fiscal Federalism"

Fiscal Federalism, Editor’s Introduction
by MARIANNE VIGNEAULT

The Determinants of the Incidence of Intergovernmental Grants: A Survey of the International Experience
by JAMESON BOEX AND JORGE MARTINEZ-VAZQUEZ

Do Federal Transfers Stabilize Regional Government Revenues? Evidence from Australia and Canada
by PAUL BOOTHE AND IRYNA KRYVORUCHKO

Agglomeration, Population Size, and the Cost of Providing Public Services: An Empirical Analysis for German States
by THIESS BUETTNER, ROBERT SCHWAGER AND DAN STEGARESCU

Federal-Cantonal Equalization in Switzerland: An Overview of the Reform in Progress
by BERNARD DAFFLON

Understanding the Evolution of Constitutional Federalism: The Case of Australia
by BHAJAN GREWAL AND PETER SHEEHAN

Mobility, Secession and Discrimination
by MATTHIAS WREDE

Book Review of J. Patrick Gunning, “Understanding Democracy”
by SANTIAGO DÍAZ DE SARRALDE MIGUEZ

Announcement: External Referees 2004
by M. PETER VAN DER HOEK, EDITOR

Vol. 4, No. 3
Symposium on "Performance Management"

Performance Management as Administrative Reform: Is it Improving Government Performance?
by CAROLYN J. HEINRICH

Performance Management of U.S. Job Training Programs: Lessons from the Job Training Partnership Act
by BURT S. BARNOW AND JEFFREY A. SMITH

Benchmarking Performance
by PASCAL COURTY AND GERALD MARSCHKE

Improving Public Sector Performance Management: One Step Forward, Two Steps Back?
by CAROLYN J. HEINRICH

Principles for the Performance Management of Public Employment Services
by DAVID GRUBB

Does Administrative Reform Improve Bureaucratic Performance? A Cross Country Empirical Analysis
by GENE A. BREWER

Recovering from a Tidal Wave: New Directions for Performance Management in New Zealand’s Public Sector
by RICHARD NORMAN

Vol. 4, No. 2
E-Government Finance? A Linkage Between E-Government and Public Finance

Symposium Introduction
by JANE BECKETT-CAMARATA AND M. JAE MOON

Can Internet Sales be Taxed?
by C. RYAN SPARKS, MELANIE G. MCCOSKEY, PH.D., CPA AND JOHN M. ALVIS

Developing E-Procurement Systems: A Case Study on the Government E-Procurement Systems in Korea
by SI KYUNG SEONG AND JAE YONG LEE

Progress and Pitfalls of E-Budget Information
by DONIJO ROBBINS, PHD

Enacting E-Budgeting in Mexico (1)
by GABRIEL PURÓN CID AND J. RAMÓN GIL-GARCÍA

Creation and Successful Implementation of a new Budgeting and Accounting-System in Germany, with Stress on Electronic Tools (1)
by JUERGEN GORNAS

Vol. 4, No. 1
Symposium on Culture and Public Finance

Culture and Public Finance
by MICHAEL RUSHTON

Cultural Policies and Fiscal Federalism
by MICHAEL GETZNER

Dedicated Funding for Arts, Culture, and Science
by CHRISTINE R. MARTELL

Government Investment in Cultural Capital: A Methodology for Comparing Direct Government Support for the Arts in the U.S. and the U.K.
by GORDON E. SHOCKLEY

Vol. 3, No. 4
Symposium on Taxation in Transition Economies

Editor's Introduction
by ROBERT F. CONRAD

Taxation by State and Organized Crime: Harmony or Conflict?1
by MICHAEL ALEXEEV, ECKHARD JANEBA AND STEFAN OSBORNE

Fiscal Federalism in Russia: A Canadian Perspective
by RICHARD M. BIRD

Fiscal Federalism in Bosnia-Herzegovina: Subsidiarity and Solidarity in a Three-Nation State
by WILLIAM FOX AND CHRISTINE WALLICH

Post-crisis Fiscal Revenue Developments in Russia: From an Oil Perspective
by GOOHOON KWON

Measuring Tax Effort In Central and Eastern Europe
by JO BETH MERTENS

Referees 2003
by M. PETER VAN DER HOEK

Vol. 3, No. 3
Symposium on Local Economic Development, Part 2

Conceptualizing Local Economic Development: Part 2
by EDWARD J. BLAKELY

A Framework for Evaluating State-Assisted Financing Programs
by ROSS GITTELL AND FRED R. KAEN

Professional Sports Facilities, Franchises and Urban Economic Development
by DENNIS COATES AND BRAD R. HUMPHREYS

An Examination of the Effect of Taxation As An Incentive in Revitalizing Urban Local Economic Development in Elizabeth, New Jersey
by JANE BECKETT-CAMARATA

Enterprise Zones, Firm Attraction and Retention: A Study of the California Enterprise Zone Program
by WILLIAM S. MOORE

Book Review
by LAURENT GUIHÉRY

Vol. 3, No. 2
Symposium on Local Economic Development, Part 1

Conceptualizing Local Economic Development: Part 1
by EDWARD J. BLAKELY

Presidential Resource Support for IRCS and DRAS: A Principal-Agent Explanation
by CHRISTOPHER G. REDDICK

The New Wealth Package for Community Economic Development: Generating Value in Distressed Urban Communities
by EDWARD J. BLAKELY

Entrepreneurship: Between Sustainable Development and Reality
by VOJKO POTOCAN AND MATJAZ MULEJ

The ‘Art City’ as a Local Public Good: The Strategic Interplay Between Private Donors and Arts Organizations
by ANGELO ANTOCI, LUCA ZARRI AND PIER LUIGI SACCO

Book Review “Providing Global Public Goods: Managing Globalization”
by ROSS GITTELL

Vol. 3, No. 1
Symposium on Theory And Application Of Externality Taxes

Theory and Application of Externality Taxes: Editor’s Introduction
by IAN W.H. PARRY

Taxing Hazardous Waste: The U.S. Experience
by HILARY SIGMAN

Water Pollution Taxes: A Good Idea Doomed to Failure?
by JAMES BOYD

Managing Marine Capture Fisheries with Incentive Based Price Instruments
by JAMES N. SANCHIRICO

Taxes and Transport Externalities
by INGE MAYERES

Environmental Taxes in Europe
by THOMAS STERNER AND GUNNAR KÖHLIN

Environmental Taxes in Developing and Transition Economies
by RANDALL A. BLUFFSTONE

Vol. 2, No. 4
Public Finance and Education: A Symposium

Introduction
by DENNIS COATES, EDITOR

Does the Dropout Age Matter? How Mandatory Schooling Laws Impact High School Completion and School Choice
by JENNIE W. WENGER

School Finance Reform and Housing Values
by ERIC J. BRUNNER, JAMES MURDOCH AND MARK THAYER

School Performance Evaluation Using Data Envelopment Analysis
by DENNIS C. COATES AND DOUGLAS J. LAMDIN

Improving Health Care by Linking Risk Adjustment and Condition-Specific Quality Measurement
by HAROLD S. LUFT, PHD, R. ADAMS DUDLEY, MD, MBA, AND THE IMPROVING

Referees 2002
by M. PETER VAN DER HOEK

Vol. 2, No. 3
Symposium on Budget System Reform

Editor’s Introduction
by ROBERT M. MCNAB

The Strategy of Budget System Reform in Emerging Countries
by JACK DIAMOND

On the Use of Budgetary Norms as a Tool for Fiscal Management
by JAMES ALM AND JORGE MARTINEZ-VAZQUEZ

Assessing Options for Changing the Federal Government Budget Process
by L. R. JONES AND JERRY MCCAFFERY

A History of Revenue Forecasts
by MARK RIDER

The Strange Case of the Public Sector Wage Premium
by UGO PANIZZA

Vol. 2, No. 2
Symposium on Anti-Poverty Programs

Introduction
by MIGUEL GOUVEIA

The Impact of a “Minimum Guaranteed Income Program” in Portugal
by MIGUEL GOUVEIA AND CARLOS FARINHA RODRIGUES

Vol. 2, No. 1

Public Enterprises And Privatization In East Asia: Paths, Politics and Prospects
by ANTHONY B. L. CHEUNG

Transformation And Future of Public Enterprises In Continental Western Europe
by JAN-ERIK LANE

Public Enterprise And Privatization In A New Century: Evolving Patterns Of Governance and Public Management
by ROGER WETTENHALL AND IAN THYNNE

Globalization, Privatization And The Future Of Modern Governance: A Critical Assessment
by ALI FARAZMAND

Turn-of-the-Century Change in New Zealand’s Public Enterprises
by PETER MCKINLAY

Challenges For Latin American States And Public Enterprises At The Turn Of The New Millennium
by JOSE GPE. VARGAS HERNANDEZ

Vol. 1, No. 4

Does A Flat Rate individual Income Tax Reduce Tax Progressivity? A Simulation For The Netherlands
by KOEN CAMINADA AND KEES GOUDSWAARD

Prior Financial Performance As A Predictor Of Perceived Organizational Reputation: An Empirical Examination Among Local Authorities In Israel
by ABRAHAM CARMELI

An Evaluation Of Social Insurance Savings Accounts
by STEFAN FÖLSTER

An Economic Assessment Of German Fiscal Equalization Schemes Since 1970: What Prospects For A Unified Germany?
by LAURENT GUIHÉRY

Analysis Of The Decentralization Of Public Spending In Spain
by JUAN-CARLOS MOLERO

The Changing Determinants Of State Expenditure In The United States: 1965-1992
by GARY PAINTER AND KWI-HEE BAE

Referees 20021
by M. PETER VAN DER HOEK

Vol. 1, No. 3
Sypmosium on Public Finance and Ethics

Introduction
by ROBERT W. MCGEE

New Subjectivist Economic Theory and Public Finance
by J. PATRICK GUNNING

The Calculus of Consent Revisited
by WALTER BLOCK AND THOMAS J. DILORENZO

Government Financial Management Reforms: Slouching Towards the Sublime
by ADRIAN T. MOORE

Dissolving the Problem of Public Goods: Financing Government without Coercive Methods
by TIBOR R. MACHAN

The Ethics of Taxation
by FRED E. FOLDVARY

Some Ethical Problems with Using Public Finance as a Tool for Social Engineering
by ROBERT W. MCGEE

Vol. 1, No. 2
Symposium on Public Capital

The Effects of Public Capital
by RAYMOND G. BATINA

Output and Employment Effects of Public Capital
by DAVID ALAN ASCHAUER

The Efficiency of Disaggregate Public Capital Provision in Japan
by TOSHIHIRO IHORI AND HIROKI KONDO

Public Infrastructure Impacts on U.S. Agricultural Production: A State-Level Panel Analysis of Costs and Netput Composition
by CATHERINE J. MORRISON PAUL, V. ELDON BALL, RONALD G. FELTHOVEN AND RICHARD NEHRING

Convergence of Public Capital Investment Among the United States, 1977-1996
by CHRIS ANNALA AND STEPHEN J. PEREZ

The Impact of Public Infrastructure Capital on the Private Sector of the Netherlands: An Application of the Symmetric Generalized Mcfadden Cost Function
by JAN-EGBERT STURM

Public Investment and Private Sector Performance – International Evidence
by ALFREDO M. PEREIRA

Vol. 1, No. 1
EMU: Fiscal Policy with a Stability and Growth Pact

Introducing a New Journal
by M. PETER VAN DER HOEK

Editor's Introduction
by JÜRGEN VON HAGEN

The Stability Pact and Inefficiencies in Fiscal Policy Making in EMU
by KARI E.O. ALHO

Setting Medium-Term Fiscal Targets in the EMU(*)
by MICHAEL J. ARTIS AND MARCO BUTI

Optimal Debt Management with a Stability and Growth Pact
by ALESSANDRO MISSALE

Entry and Exit Dynamics of ‘Excessive Deficits’ in the European Union
by ALI H. BAYAR