Journal of Public Budgeting, Accounting & Financial Management: Volume 6 Issue 4

Judgmental vs. time series vs. deterministic models in local revenue forecasting: a florida case study

Howard A. Frank, XiaoHu Wang

This article presents a study of revenue forecasting in a Florida municipal government. Seven techniques, including the budget officers' judgmental approach, time series models, a…

The political economy of city life cycles: a comparative analysis of services, expenditures and revenues

Joseph P. Viteritti, Thomas W. Matteo

This paper updates and expands Norton's 1979 study of the political economy of city life cycles in thirty jurisdictions. Using 1970 and 1976 fiscal data, Norton had found that…

Political management and economic policy reform: an exploration of structural adjustment experience

John Paul Chudy

This article analyzes the economic policy reform experience of three less developed countries (LDCs) during the 1980s -- Costa Rica, Ghana and Jamaica -- in three policy areas…

Public pension funds and economically targeted investments

D. Jeanne Patterson

As the assets of public employee retirement systems grow (to $1 trillion by 1994), so does the interest in targeting these assets to specific goals, primarily housing and job…

Information and municipal expenditures: is monitoring effective in reducing overspending?

Gary Giroux, Casper Wiggins

Municipal financial decisions involve the interaction of political actors (including voters, elected officials, and bureaucrats) pursuing their own interests. Although voters…

Municipal tax structure and accounting disclosure

George D. Sanders, Robert W. Ingram

Two competing hypotheses have been developed in the public economics literature to explain the growth of government spending. The first, termed the fiscal illusion hypothesis…