Journal of Public Budgeting, Accounting & Financial Management: Volume 28 Issue 3


Table of contents

Paygo for punctuality

Luke Fowler

The federal budgeting process is wrought with conflict that makes it nearly impossible for the budget to be passed on time, or so it seems. One aspect overlooked is the…

Outcome-based grants-in-aid to local school districts: how to apply them and analyze their impacts on fiscal and outcome equity

Jay E. Ryu

This paper investigates whether an outcome-based school aid formula could improve fiscal and outcome equity significantly more than a typical aid formula would. When…

Assessing the strength and weakness of the dataarts cultural data profile in comparison with the nccs 990 data

Mirae Kim, Cleopatra Charles

The DataArts dataset, although it covers mostly arts organizations, has emerged as an alternative source of data for nonprofit research. Most existing studies use the IRS…

Assessing the potential impact of abnormal pricing violations on state corporate tax receipts

Cary Christian, John S. Zdanowicz

This paper examines the state corporate tax implications of abnormal transfer-pricing by U.S. companies involved in international trade. The state corporate tax cost of…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi