Journal of Public Budgeting, Accounting & Financial Management: Volume 24 Issue 1


Table of contents

The use of financial derivatives in state and local government bond refinancings: Playing with fire or prudent debt management?

Martin J. Luby

The esoteric area of financial derivatives has become quite salient in light of the financial crisis of the last few years. In the public sector, state and local…

Budgeting for national security: A whole of government perspective

Douglas A. Brook

There is a current argument that “national security” and “national defense” are no longer synonymous terms-that there is a new and broader definition for the activities…

The impact of revenue diversification and economic base on state revenue stability

Wenli Yan

Revenue stability has been an important policy objective for state government administrators. This study explores whether the effect of revenue diversification on revenue…

Why money cannot be spent as budgeted? Lessons from china’s recent budget reforms1

Jun Ma, Li Yu

To modernize budgeting system is a challenge issue in many developing countries. To some scholars (Schick, 1998a, 1998b; Ma, 2009a), developing countries must first put…

Incentive policies and china’s economic development: Change and challenge

Kuotsai Tom Liou

Incentive policies have been emphasized by many governments as one of the major policy tools to promote economic development in their societies. For this paper I have…

Rural taxation reforms and compulsory education finance in china

Wen Wang, Zhirong Jerry Zhao

In recent decades, the responsibility for the financing of compulsory education in rural China has rested with townships and villages which, with limited tax authority and…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi