Journal of Public Budgeting, Accounting & Financial Management: Volume 23 Issue 4

Estimating the capital gap for small businesses in New York city

Lisa J. Servon, M. Anne Visser, Robert W. Fairlie

Previous research suggests that inefficiencies in the small business market exist surrounding the availability of capital by Small and Microenterprises (SMMEs). Using data from…

Governmental influence on unreserved fund balances for Mississippi counties

La Shonda M. Stewart

This research examines the relative influences of different forms of government on local governments' financial management. Specifically, it seeks to determine whether or not the…

Fiscal effects of local option sales taxes on school facilities funding: The case of North Carolina

Wen Wang, Zhirong (Jerry) Zhao

Since the 1970s, the North Carolina Legislature has authorized its counties to levy four local option sales taxes (LOST). Proceeds from two of them are partially restricted for…

Public budgeting and finance reforms in China: Introduction

Kuotsai Tom Liou

Since the late 1970s, Chinese policymakers have implemented many policies to reform their country's administrative systems for the purpose of promoting economic development. In…

The revenue system of China: Past, present, and emerging issues

Hua Xu, Huiyu Cui

This article examines the major modifications made to the national revenue system since the initial reform and opening up of China in the late 1970s. A detailed analysis of…

Structural changes of public expenditures in China

Qing Zhu, XiaoHu Wang

This article describes structural developments of public expenditures in China in the past 30 years and demonstrates an increasing public's need for services in areas of…