Journal of Public Budgeting, Accounting & Financial Management: Volume 18 Issue 3

Procedural complexity of tax administration: the road fund case

Sharon P. Cox, Robert J. Eger III

This paper examines the relationship between the procedural tax administration system and the characteristics of the decision-maker in the decision to comply with the tax code…

Structural deficits and the politics of balancing the budget: the case of missouri fy 2004 budget

Yuhua Qiao

This paper uses the Missouri Fiscal Year (FY) 2004 budget as a case study to illustrate two aspects of the recent state budgetary problems: its structural budget deficits and the…

Symposium on the new organizational economics of public financial management: part ii

Deborah A. Carroll, Justin Marlowe

Auction off the farm: signaling, politics, and economic development

Donijo Robbins, Gerald J. Miller

Local public officials rely on tax and non-tax incentive packages to develop their economies. No conclusive evidence supports the economic improvement incentives afford. We…

Public sector investment failures: theoretical contributions from new institutional and austrian economic theory

Odd J. Stalebrink, John F. Sacco

This paper illustrates how two contemporary economic traditions - New Institutional and Austrian economics - may be used to add insight into the organization and governance of…