Journal of Public Budgeting, Accounting & Financial Management: Volume 16 Issue 1

Rationality, accountability reform and accounting for land under roads in an australian local government

Zahirul Hoque

Recently the inclusion of land under roads as an asset in financial reports by Australian local governments has led to several concerns arising from dissatisfaction with certain…

China's fiscal reform: the issue of extra budgeting

Marc Holzer, Mengzhong Zhang

To adjust the fiscal relationship between the central government and the local government, especially to increase the two ratios of (1) central fiscal revenue over GDP and (2…

State and local fiscal structures and fiscal stress

Hannarong Shamsub, Joseph B. Akoto

In the past two decades, much of the literature in the area of government financial management has been devoted to studying the causes of fiscal stress. Most studies emphasized…

Symposium on revenue challenges, practices, and trends for the new millennium, part II

John D. Wong

The prospects for general sales taxation in american state and local government finance: challenges for a fiscal workhorse unready for the new millennium

John L. Mikesell

The retail sales tax has provided a strong foundation for American state government finance since its beginnings in the Great Depression. However, its position as a productive…

Factors leading to state participation in the streamlined sales tax project

Amna C. Cameron

The loss in sales tax revenue from nontaxable remote sales erodes a state’s ability to fund essential programs. Taxable goods sold via the Internet in 1999 created a loss to state…

Changes in state tax structures: true comprehensive reform or artifacts of incrementalism?

Gabriela S. Wolfson, Merl M. Hackbart

Using data obtained from the National Conference of State Legislatures (NCSL), we investigate modifications in state tax codes to determine their characteristics, the apparent…