Journal of Public Budgeting, Accounting & Financial Management: Volume 24 Issue 4


Table of contents

How effective is the international fuel tax agreement as a multistate tax administration model? A view from the states

Juita-Elena (Wie) Yusuf, Lenahan O’Connell

The International Fuel Tax Agreement (IFTA) was established to reduce the complexities of reporting, allocating, and collecting diesel fuel taxes from interstate…

county government finance practices: What independent auditors are finding and what makes local government susceptible

Steve Modlin

The financial audit process has provided much transparency into the internal control structure and the ability of local governments to remain fiscally stable. The outcomes…

The importance of federal earmarks to state coffers: An examination of distribution trends over the decade

Karen Kunz, Sean O’Leary

Earmarks have long been the subject of controversy, touted by pundits and politicians on one hand as the means for bringing home the bacon and on the other as pork-barrel…

Moving toward comparability: Assessing per student costs in K-12

Robert J. Eger III, Bruce D. McDonald III

The current classifications for public school costs are provided by the National Center for Educational Statistics. To improve comparability between school districts, we…

An empirical investigation of audit fees in the us for-profit healthcare sector

Xiaoli (Charlie) Yuan, Dennis M. López, Dana A. Forgione

The purpose of this paper is to analyze the market for audit services for publicly traded companies operating in the US for-profit (FP) healthcare sector. Complex national…

Who pays and who benefits? The impact of state tax and expenditure limits on tax progressivity and redistributive spending

Janey Qian Wang

This paper investigates the impact of state governments’ “Tax and Expenditure Limits” (TELs) on their tax progressivity and redistributive spending. A two stage least…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi