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. LubyThe 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 governments have…
Budgeting for national security: A whole of government perspective
Douglas A. BrookThere 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 that…
The impact of revenue diversification and economic base on state revenue stability
Wenli YanRevenue 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 YuTo modernize budgeting system is a challenge issue in many developing countries. To some scholars (Schick, 1998a, 1998b; Ma, 2009a), developing countries must first put into place…
Incentive policies and china’s economic development: Change and challenge
Kuotsai Tom LiouIncentive 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 examined the…
Rural taxation reforms and compulsory education finance in china
Wen Wang, Zhirong Jerry ZhaoIn 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 uneven…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi