Wiley-Blackwell: Public Budgeting & Finance最新文献_第3页

An Analysis of State–Local Government Capital Expenditure During the 2000s 2000年代州-地方政府资本支出分析

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 2015-03-01 DOI: 10.1111/pbaf.12062

R. Fisher, Robert W. Wassmer

引用次数: 23

Risky Business: Willingness to Pay for Disaster Preparedness 有风险的业务:愿意为备灾支付费用

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 2014-12-01 DOI: 10.1111/pbaf.12051

Amy K. Donahue

引用次数: 17

Evaluating the Validity and Reliability of the Financial Condition Index for Local Governments 地方政府财政状况指标的效度与信度评价

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 2014-10-28 DOI: 10.1111/pbaf.12063

Benjamin Y. Clark

引用次数: 41

The Rube Goldberg Machine of Budget Implementation, or is There a Structural Deficit in the New York City Budget? 预算执行的鲁比·戈德堡机器，还是纽约市预算存在结构性赤字?

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 2013-12-01 DOI: 10.1111/j.1540-5850.2013.12021.x

Daniel W. Williams, J. Onochie

{"title":"The Rube Goldberg Machine of Budget Implementation, or is There a Structural Deficit in the New York City Budget?","authors":"Daniel W. Williams, J. Onochie","doi":"10.1111/j.1540-5850.2013.12021.x","DOIUrl":"https://doi.org/10.1111/j.1540-5850.2013.12021.x","url":null,"abstract":"This paper examines the case of continuous budgeting both preadoption and postadoption in New York City and considers matters of forecast bias, rebudgeting, and the belief that New York City remains in structural deficit which has been cited as a continuing source of concern since New York City's 1970s fiscal crisis. The asserted structural deficit is a rationale for reducing spending in the prebudget and postbudget adoption periods. Williams ([Williams, Daniel W., 2012]), shows that New York City's revenue forecasts are biased to underestimation, exacerbating over longer horizons. This paper examines expenditure estimates, reductions and within‐year modifications over the first decade of the twenty‐first century. If there is a structural deficit, expenditures would exceed revenues in forecasts by more than offsetting forecast biases. However, there are other reasons expenditures may exceed revenues in forecasts. Late term increases in expenditure estimates suggest deliberate choices, which cannot be termed “structural.” Expenditure changes follow changing revenue particularly in the postadoption period. This rebudgeting practice does not reflect fiscal stress; it is part of a complex method of producing a surreptitious budget stabilization fund, reallocations favored by the mayor, and possibly shifting of the budget towards capital uses with little broad public discussion. These observed effects are somewhat consistent with effective financial management, but are nontransparent and inconsistent with democratic participation. Policy recommendations aim at restoring transparency and democratic oversight.","PeriodicalId":135866,"journal":{"name":"Wiley-Blackwell: Public Budgeting & Finance","volume":"331 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115876124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 13

Is a Penny Spent a Penny Earned? Comparing Predicted to Actual Disability Insurance Savings in the Ticket to Work Program 花一分钱就是赚一分钱?比较工作票计划中预测的和实际的残疾保险储蓄

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 2013-12-01 DOI: 10.1111/j.1540-5850.2013.12020.x

A. Burns

引用次数: 1

The Opportunity Cost of Public Funds: Concepts and Issues 公共资金的机会成本:概念与问题

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 2013-09-01 DOI: 10.1111/j.1540-5850.2013.12016.x

Jérôme Massiani, Gabriele Picco

{"title":"The Opportunity Cost of Public Funds: Concepts and Issues","authors":"Jérôme Massiani, Gabriele Picco","doi":"10.1111/j.1540-5850.2013.12016.x","DOIUrl":"https://doi.org/10.1111/j.1540-5850.2013.12016.x","url":null,"abstract":"This paper reviews the main conceptual issues regarding the notion of Opportunity Cost of Public Funds (OCPF) and its use in normative economics. This notion occupies only a marginal and sometimes anecdotal role in the public economic literature and appears to be too often used without the definitional unambiguousness that would make it helpful for economic analysis. This situation is unsatisfactory considering the importance of (some of) the mechanisms described by the concept and the magnitude of these effects that are such as to heavily impact any budgetary practice. We find that among the mechanisms that economists call \"opportunity costs\" the deadweight loss and, to a lesser extent, administrative costs seem to be the most relevant, whereas the impact of the crowding out is more discussible. We also analyze how the question of opportunity costs is contingent upon some hypothesis about the financing mechanism of the public expenditures and we suggest that the most likely situation is the one where public expenses are financed through the eviction of other alternative uses of the public funding. We also provide a review of available quantifications and recommendations to the practitioners.","PeriodicalId":135866,"journal":{"name":"Wiley-Blackwell: Public Budgeting & Finance","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126210172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 14

Agricultural Use‐Value Property Tax Assessment: Estimation and Policy Issues 农业使用价值财产税评估:评估和政策问题

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 2012-12-01 DOI: 10.1111/j.1540-5850.2012.01025.x

John E. Anderson

引用次数: 17

The Politics of Forecast Bias: Forecaster Effect and Other Effects in New York City Revenue Forecasting 预测偏差的政治:预测者效应和其他影响在纽约市收入预测

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 2012-12-01 DOI: 10.1111/j.1540-5850.2012.01021.x

Daniel W. Williams

引用次数: 19

PART in Retrospect: An Examination of Legislators' Attitudes Toward Part 部分回顾:立法者对部分态度的考察

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 2011-06-01 DOI: 10.1111/j.1540-5850.2011.00977.x

Odd J. Stalebrink, Velda Frisco

{"title":"PART in Retrospect: An Examination of Legislators' Attitudes Toward Part","authors":"Odd J. Stalebrink, Velda Frisco","doi":"10.1111/j.1540-5850.2011.00977.x","DOIUrl":"https://doi.org/10.1111/j.1540-5850.2011.00977.x","url":null,"abstract":"This research adds insight into the congressional reaction to the Program Assessment Rating Tool (PART) by exploring the influence of individual legislators' personal experiences and ideological position on their attitude toward PART. Specifically, the factors explored include ideological position held by legislators, level of business experience, level of campaign financing received from political action committees (PACs), years spent in Congress, seniority, and congressional chamber. The results indicate that legislators with higher levels of business experience generally were more supportive of PART and that the length of time they had served in Congress and the amount of campaign contributions they had received from PACs were negatively related to PART support. The study also provides insights into legislators' overall exposure and sentiment toward PART. The data indicates that only a small proportion of legislators clearly expressed positive or negative opinions toward PART, despite widespread exposure to the tool. These findings are important in that they contribute toward a more comprehensive understanding of the congressional reaction to PART and offer further insights into the challenges of securing congressional buy‐in for executive performance budgeting initiatives.","PeriodicalId":135866,"journal":{"name":"Wiley-Blackwell: Public Budgeting & Finance","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116529928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 21

The Growth and Stability of the Local Tax Revenue in Japan 日本地方税收的增长与稳定

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 2011-03-04 DOI: 10.1111/j.1540-5850.2011.00974.x

K. Ishida

引用次数: 3