Public Budgeting and Finance最新文献_第10页

Government-wide Financial Statements and Credit Risk 政府财务报表和信用风险

IF 0.7

Public Budgeting and Finance Pub Date : 2012-03-01 DOI: 10.1111/J.1540-5850.2011.01003.X

CRAIG L. Johnson, Sharon N. Kioko, W. Hildreth

引用次数: 69

The Balancing Act: Using Private Money for Public Projects 平衡法案:将私人资金用于公共项目

IF 0.7

Public Budgeting and Finance Pub Date : 2012-03-01 DOI: 10.1111/J.1540-5850.2011.01002.X

C. Ebdon, Paul Landow

引用次数: 9

Preserving the Public Interest in Highway Public–Private Partnerships: A Case Study of the State of Texas 维护高速公路公私合作中的公共利益:以德克萨斯州为例

IF 0.7

Public Budgeting and Finance Pub Date : 2012-03-01 DOI: 10.1111/J.1540-5850.2011.01001.X

Beverly S. Bunch

引用次数: 6

Municipal Bond Insurance Premium, Credit Rating, and Underlying Credit Risk 市政债券保险保费、信用评级和潜在信用风险

IF 0.7

Public Budgeting and Finance Pub Date : 2012-03-01 DOI: 10.1111/J.1540-5850.2011.01005.X

Gao Liu

引用次数: 13

Cross‐Border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 跨境购物和国家使用税责任:来自eBay交易的证据

IF 0.7

Public Budgeting and Finance Pub Date : 2012-03-01 DOI: 10.1111/J.1540-5850.2011.00999.X

J. Alm, M. Melnik

{"title":"Cross‐Border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions","authors":"J. Alm, M. Melnik","doi":"10.1111/J.1540-5850.2011.00999.X","DOIUrl":"https://doi.org/10.1111/J.1540-5850.2011.00999.X","url":null,"abstract":"Online commerce presents consumers with a convenient way of shopping outside of their local jurisdiction, and this online purchase decision is capable of affecting in significant ways the sales and use tax collections of state governments. However, the actual revenue impact has proven difficult to estimate. There is considerable work that examines the revenue impact of seller compliance with sales taxes. However, there is little work on buyer compliance with use taxes. In this paper we investigate the potential impact of cross-border shopping on state use tax liabilities of buyers, using data from the largest online consumer-to-consumer and business-to-consumer marketplace, eBay.com. We collect our own data on actual cross-border shopping transactions from eBay, focusing upon a \"representative\" commodity classification and a \"typical\" day; these data consist of nearly twenty-one thousand eBay listings generated by roughly seven thousand individual sellers with over nine thousand buyers. These data allow us to examine the extent of actual, not estimated, cross-border shopping by buyers, and the subsequent potential impact of this cross-border shopping on state use tax liabilities. Our results indicate that cross-border shopping is highly prevalent on eBay, with out-of-state purchases accounting for on average 94 percent of the volume of a state's purchase transactions. Even so, given the limited volume of eBay-based transactions relative to total sales transactions, the likely impact of cross-border transactions on state use tax revenue streams is quite low, at least at present, typically less than one percent of actual state sales tax revenues.","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2012-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/J.1540-5850.2011.00999.X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"63318778","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: 11

The Effect of Tax and Expenditure Limitations on Revenue Volatility: Evidence from Colorado 税收和支出限制对收入波动的影响:来自科罗拉多州的证据

IF 0.7

Public Budgeting and Finance Pub Date : 2012-01-01 DOI: 10.1111/j.1540-5850.2012.01016.x

Travis St. Clair

{"title":"The Effect of Tax and Expenditure Limitations on Revenue Volatility: Evidence from Colorado","authors":"Travis St. Clair","doi":"10.1111/j.1540-5850.2012.01016.x","DOIUrl":"https://doi.org/10.1111/j.1540-5850.2012.01016.x","url":null,"abstract":"Much of the research on tax and expenditure limitations (TELs) focuses on the impact that limits have on the size of the public sector or the distribution of expenditures at the state and local levels. While these results shed light on the extent to which TELs succeed in reducing government spending, they do not have much to say about the impact of TELs on government budgeting or financial planning, despite the fact that voters support TELs in the hope of reducing government inefficiency (Courant, Gramlich, and Rubinfeld 1980; Ladd and Wilson 1982). This paper examines the effect of TELs on the stability of government revenues; sound tax policy entails controlling the volatility of revenues in order to plan more effectively for the future. Using panel data from Colorado's Division of Local Government as well as the Census Bureau's Annual Survey of State and Local Government Finances, this paper examines the impact of Colorado's 1992 Taxpayer's Bill of Rights (TABOR) on local government finances. Results from difference‐in‐difference estimation suggest that TELs increase revenue and expenditure volatility.","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2012-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/j.1540-5850.2012.01016.x","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"63319188","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: 11

Does Institutional Structure Effect Public Health Expenditures 制度结构是否影响公共卫生支出

IF 0.7

Public Budgeting and Finance Pub Date : 2011-12-01 DOI: 10.1111/J.1540-5850.2011.00996.X

R. Eger, C. K. Fortner, V. A. Hepburn, Catherine P. Slade

引用次数: 1

The Impact of Tax Revenue from Capital Gains Realizations on State Income Tax Revenue and Budget Conditions 资本利得税实现对国家所得税收入和预算条件的影响

IF 0.7

Public Budgeting and Finance Pub Date : 2011-12-01 DOI: 10.1111/J.1540-5850.2011.00991.X

D. Sjoquist, Andrew V. Stephenson, S. Wallace

引用次数: 4

Reforms for Improved Efficiency in Public Budgeting and Finance: Improvements, Disappointments, and Work-in-Progress 提高公共预算和财政效率的改革:改进、失望和进展

IF 0.7

Public Budgeting and Finance Pub Date : 2011-12-01 DOI: 10.1111/J.1540-5850.2011.00998.X

J. Mikesell, Daniel R. Mullins

{"title":"Reforms for Improved Efficiency in Public Budgeting and Finance: Improvements, Disappointments, and Work-in-Progress","authors":"J. Mikesell, Daniel R. Mullins","doi":"10.1111/J.1540-5850.2011.00998.X","DOIUrl":"https://doi.org/10.1111/J.1540-5850.2011.00998.X","url":null,"abstract":"The past half-century has brought heightened expectations for what systems of budgeting and finance may be expected to deliver for the public. From systems to provide a first defense against theft and gross misappropriation, they have become systems to help lawmakers direct public resources where they can give the best public return, to help managers efficiently utilize resources under their control, and to communicate plans and results to the public. Government fiscal systems have developed more useful expenditure classification, established new measures for identifying public performance, brought nontraditional spending into control systems, and made finances considerably more transparent. Systems should, in combination with robust democratic institutions, make the public sector perform in the best interests of the citizenry. But in the face of great fiscal system improvements, governments struggle with staying fiscally sustainable, with meeting financial obligations to vulnerable populations, and even with avoiding default, receivership, or bankruptcy. Even as systems improve, government finances decline amid considerable private sector prosperity. Research over the past decade has done little to aid or explain the sweeping expectation and limited success of budget systems to transform essential elements of governance. It is the purpose of this paper to review progress in the development of robust fiscal systems, identify the major obstacles and failures, and link this evidence to the record of recent governmental financial distress, paying particular attention to the struggles of American governments. The broader questions needing to be addressed are the same questions at the forefront of public sector finance 100 years ago; however, the present focus has not been on these broader implications.","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2011-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/J.1540-5850.2011.00998.X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"63318519","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: 20

The Unruly World of Public Budgeting 难以驾驭的公共预算世界

IF 0.7

Public Budgeting and Finance Pub Date : 2011-12-01 DOI: 10.1111/J.1540-5850.2011.00997.X

N. Caiden

引用次数: 1