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Use tax administration and revenue production in the states 利用各州的税收管理和收入生产
Public Budgeting and Finance Pub Date : 2023-10-30 DOI: 10.1111/pbaf.12350
John L. Mikesell, John D. Stavick, Justin M. Ross
{"title":"Use tax administration and revenue production in the states","authors":"John L. Mikesell, John D. Stavick, Justin M. Ross","doi":"10.1111/pbaf.12350","DOIUrl":"https://doi.org/10.1111/pbaf.12350","url":null,"abstract":"Abstract Use taxes are utilized by states to discourage taxpayers from engaging in sales tax avoidance via shopping in lower tax states. Enforcement of this tax has long been difficult, as demonstrated in the case of South Dakota v. Wayfair, Inc . (2018). States have instead relied on different administration and tax structures to generate revenues. We contribute to the limited existing use tax literature by studying a panel of use tax revenues collected from 25 states, as well as use tax collection methods states implement for individual and business taxpayers. States are best at enforcing the use tax where they can rely on complementary administrative tax collection systems, such as in business‐to‐business transactions. They will likely struggle to realize improved use tax compliance for household consumption even in the wake of the Wayfair ruling.","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136022714","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: 0
Budget starting position matters: A “field‐in‐lab” experiment testing simulation engagement and budgetary preferences 预算起始位置问题:“现场-实验室”实验测试模拟参与和预算偏好
Public Budgeting and Finance Pub Date : 2023-10-30 DOI: 10.1111/pbaf.12351
Zach Mohr, Whitney Afonso
{"title":"Budget starting position matters: A “field‐in‐lab” experiment testing simulation engagement and budgetary preferences","authors":"Zach Mohr, Whitney Afonso","doi":"10.1111/pbaf.12351","DOIUrl":"https://doi.org/10.1111/pbaf.12351","url":null,"abstract":"Abstract Budget scholars have long theorized the impact of citizen engagement in the budget process. However, there is a void in the literature on modern types of engagement such as online budget simulations. Basic questions like what governments can do to increase the level of engagement and what effects such changes have on outcomes remain unanswered. Using a behavioral public budget and finance framework, we designed and tested an experiment with a local government budget simulation and varied the starting condition between balance, surplus, and deficit to assess the impact of starting condition on relevant outcomes of engagement and budgetary preferences. Results show that two measures of engagement and most budget preferences were influenced by the starting condition. Field‐in‐lab experiments like this one have the potential to further develop behavioral budget theory and be used to test online government platforms that are used by governments for engagement and many other purposes.","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136104566","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: 0
State fiscal reserves: Supplementation and substitution over economic boom and bust years 国家财政储备：经济繁荣和萧条时期的补充和替代
IF 0.7
Public Budgeting and Finance Pub Date : 2022-01-27 DOI: 10.1111/pbaf.12311
Christian Buerger, Vincent Reitano, Ciana Sorrentino
{"title":"State fiscal reserves: Supplementation and substitution over economic boom and bust years","authors":"Christian Buerger, Vincent Reitano, Ciana Sorrentino","doi":"10.1111/pbaf.12311","DOIUrl":"https://doi.org/10.1111/pbaf.12311","url":null,"abstract":"During the Great Recession and the start of the COVID-19 pandemic, practitioners and scholars alike looked to fiscal reserves as a means to overcome fiscal pressure on state budgets. This study builds on the literature exploring the association between budget stabilization funds and unassigned and unreserved balances (UUBs) during economic booms and busts and under different institutional settings. We find that BSFs supplement UUBs during economic booms and substitute for them during economic busts. Institutional rules strongly influence the relationship between both saving instruments.","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44272809","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: 0
Conditional impacts of political and fiscal factors on state environmental budgets 政治和财政因素对国家环境预算的条件影响
IF 0.7
Public Budgeting and Finance Pub Date : 2021-12-30 DOI: 10.1111/pbaf.12308
Andrew R. Duggan, Douglas A. Carr, Wenli Yan
{"title":"Conditional impacts of political and fiscal factors on state environmental budgets","authors":"Andrew R. Duggan, Douglas A. Carr, Wenli Yan","doi":"10.1111/pbaf.12308","DOIUrl":"https://doi.org/10.1111/pbaf.12308","url":null,"abstract":"","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41361634","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: 0
A reflection of changing priorities? The reallocative impact of priority‐based budgeting in US municipalities 反映了优先事项的变化？美国城市优先预算的现实影响
IF 0.7
Public Budgeting and Finance Pub Date : 2021-12-30 DOI: 10.1111/pbaf.12310
D. Mitchell, Sarah E. Larson, Terry Henley, Auria Spranger, Suzette Myser
{"title":"A reflection of changing priorities? The reallocative impact of priority‐based budgeting in US municipalities","authors":"D. Mitchell, Sarah E. Larson, Terry Henley, Auria Spranger, Suzette Myser","doi":"10.1111/pbaf.12310","DOIUrl":"https://doi.org/10.1111/pbaf.12310","url":null,"abstract":"","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47649466","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: 2
Revisiting the theory of revenue diversification: Insights from an empirical analysis of municipal budgetary solvency 收入多元化理论再探——基于市政预算偿付能力的实证分析
IF 0.7
Public Budgeting and Finance Pub Date : 2021-12-20 DOI: 10.1111/pbaf.12309
B. Jimenez, Whitney B. Afonso
{"title":"Revisiting the theory of revenue diversification: Insights from an empirical analysis of municipal budgetary solvency","authors":"B. Jimenez, Whitney B. Afonso","doi":"10.1111/pbaf.12309","DOIUrl":"https://doi.org/10.1111/pbaf.12309","url":null,"abstract":"How does revenue diversification shape the budgetary solvency of city governments? Previous studies informed by the public choice/fiscal illusion perspective suggest that diversification leads to unsustainable government expansion and budgetary imbalance. In contrast, the organizational adaptation/modern portfolio theory suggests that diversification enables government to prepare for external fiscal shocks. We use different measures of revenue diversification and rely on audited financial information to develop general fund-based and government-wide budgetary solvency measures for more than 500 midsized and large cities in the U.S. from 2006 to 2012. Addressing omitted variable bias, the results of the econometric analyses indicate that the type of diversification matters. Specifically, diversifying to non-tax sources improves budgetary solvency as indicated by higher government-wide operating ratio and reserves, whereas diversifying within the tax structure produces the opposite effects. The contradictory results point to the need to rethink current theories of diversification, which do not recognize the different ways that revenue structures can be broadened, and how these produce distinct effects on fiscal performance. We lay out the critical first step in clarifying and further developing a more nuanced theory by proposing three causal mechanisms outlining the pathways through which the types of diversification can influence budget outcomes.","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47616825","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: 6
The impact of pork‐barrel capital funding in schools: Evidence from participatory budgeting in NYC 猪肉桶资本对学校的影响:来自纽约市参与式预算的证据
IF 0.7
Public Budgeting and Finance Pub Date : 2021-12-16 DOI: 10.1111/pbaf.12307
Michah W. Rothbart, David J. Schwegman, Iuliia Shybalkina
{"title":"The impact of pork‐barrel capital funding in schools: Evidence from participatory budgeting in NYC","authors":"Michah W. Rothbart, David J. Schwegman, Iuliia Shybalkina","doi":"10.1111/pbaf.12307","DOIUrl":"https://doi.org/10.1111/pbaf.12307","url":null,"abstract":"","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2021-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49025123","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: 3
Issue Information 问题信息
IF 0.7
Public Budgeting and Finance Pub Date : 2021-12-01 DOI: 10.1111/pbaf.12233
{"title":"Issue Information","authors":"","doi":"10.1111/pbaf.12233","DOIUrl":"https://doi.org/10.1111/pbaf.12233","url":null,"abstract":"","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47460029","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: 0
Financial statement timeliness and bond‐price dispersion in the municipal market 财务报表的及时性和债券价格在市政市场的分散性
IF 0.7
Public Budgeting and Finance Pub Date : 2021-11-24 DOI: 10.1111/pbaf.12306
Yulianti Abbas
{"title":"Financial statement timeliness and bond‐price dispersion in the municipal market","authors":"Yulianti Abbas","doi":"10.1111/pbaf.12306","DOIUrl":"https://doi.org/10.1111/pbaf.12306","url":null,"abstract":"","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44474020","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: 0
Fiscal decentralization and regional economic growth: Evidence from Mexico since the 2000s 财政权力下放与区域经济增长：2000年代以来墨西哥的证据
IF 0.7
Public Budgeting and Finance Pub Date : 2021-11-06 DOI: 10.1111/pbaf.12305
Alfonso Mendoza-Velázquez, Mónica Rubio‐García, L. D. Conde-Cortés
{"title":"Fiscal decentralization and regional economic growth: Evidence from Mexico since the 2000s","authors":"Alfonso Mendoza-Velázquez, Mónica Rubio‐García, L. D. Conde-Cortés","doi":"10.1111/pbaf.12305","DOIUrl":"https://doi.org/10.1111/pbaf.12305","url":null,"abstract":"","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2021-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45291027","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: 3
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