Journal of Public Budgeting, Accounting & Financial Management: Volume 11 Issue 3

Compliance reporting decisions in municipal audits: the impact of budget variance and employment sector

Linda Achey Kidwell

Governmental auditors must report on compliance with laws and regulations if such noncompliance has a material impact on the financial statements. Little is known about what…

Do legislative procedures affect tax expenditures?

Douglas R. Snow

Legislative procedures that expose tax expenditure proposals to scrutiny outside the taxation committees can improve a state legislature’s ability to control its tax base. These…

Local economic development financing: issues and findings

Kuotsai Tom Liou

This symposium examines issues related to local economic development financing. The symposium introduction paper consists of two sections: (1) a review of the literature related…

Bank loans to entrepreneurs in rural america

Terry F. Buss, Laura C. Yancer

Numerous government programs channel capital into rural communities, assuming that new businesses face major capital shortages in starting up. More such programs are enacted…

The impact of tax increment financing programs on local economic development

Joyce Y. Man

The Tax Increment Financing (TIF) method has achieved widespread popularity as a funding source to finance local infrastructure investments and improvements. However, little…

You get what you pay for: agency resources and local economic development policies

Laura A. Reese, Joseph F. Ohren

This paper examines the relationship between and the effects of resource allocation and levels of professionalism on local economic development policies and strategies. In short…

Financing regional development through tax sharing: the story of a plan called jedd

Gerasimos A. Gianakis, Clifford P. McCue

This article describes the implementation of Joint Economic Development Districts between the City of Akron, Ohio and surrounding townships. We examine the capacity of the JEDD…