Journal of Public Budgeting, Accounting & Financial Management: Volume 27 Issue 2


Table of contents

Local option sales tax, state capital grants, and disparity of school capital outlays: The case of Georgia

Zhirong Jerry Zhao, Wen Wang

In recent years, the disparity of school capital outlays has received increasing attention as many schools are facing challenges to meet increasing capital needs. With…

Portability, an innovative property tax relief whose time hasn’t come

Hai (David) Guo, Howard A. Frank

The Florida electorate passed Amendment One on January 29th, 2008. The portability provision of this Amendment allows homestead owners to transfer the difference between…

Nonprofit organizations’ choice in favor of a sector expert auditor: a study of behavioral choice criteria

Anne-Mie Reheul, Tom Van Caneghem, Sandra Verbruggen

From 2006 onwards very large Belgian nonprofit organizations (NPOs) are legally required to appoint an external auditor. In this context we investigate whether auditor…

Using financial statements to provide evidence on the fiscal sustainability of the states

Elizabeth Plummer, Terry K. Patton

This descriptive study shows how the government-wide financial statements can be used, with adjustments, to provide evidence on a state's fiscal sustainability. We compute…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi