Journal of Public Budgeting, Accounting & Financial Management: Volume 28 Issue 4
Table of contents
Applying punctuated equilibrium theory to municipal and county operating and capital budgets
John KovariAlthough punctuated equilibrium theory (PET) is widely hailed as the dominant theory regarding public policy and budgets, little research has extended PET to the local government…
Municipal audit committees and fiscal policies
Jean X. Zhang, Kevin T. RichWe investigate whether council audit committees relate to municipal fiscal policies. We find that municipalities with audit committees are associated with greater levels of…
Local option sales taxes and county rainy day funds
Helisse Levine, Marc Fudge, Geoffrey PropheterRainy day stabilization funds (RDSFs) and local option sales taxes (LOSTs) are two strategies local governments deploy to combat fiscal stress. While the literature on both is…
Local government revenue forecasting methods: competition and comparison
Daniel W. Williams, Shayne C. KavanaghThis study examines forecast accuracy associated with the forecast of 55 revenue data series of 18 local governments. The last 18 months (6 quarters; or 2 years) of the data are…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi