Journal of Public Budgeting, Accounting & Financial Management: Volume 29 Issue 3

Local sales tax adoption in U.S. counties: Internal and external forces

Jongmin Shon, Yilin Hou

This study aims to explore the underlying patterns in tax innovation. Prior studies of local sales taxes still leave a gap in the literature and render the results inconclusive…

The determinants of success in local earmarking: The case of new york city council discretionary expense grants

Yonghong Wu, Daniel W. Williams

This paper examines the determinants of success in seeking local government earmarked funding. We compile data of the aggregate amounts of the New York City Council discretionary…

Capital management: Advancing theory and practice, part II

Juita-Elena (Wie) Yusuf, Arwiphawee (Sai) Srithongrung

Have the gasb no. 34 infrastructure reporting requirements affected state highway spending?

Jiseul Kim, Carol Ebdon

GASB Statement No. 34 required state and local governments to report information regarding general infrastructure in financial statements, to improve understanding of the…

Does money matter for infrastructure outcomes? The effects of public infrastructure finance on state infrastructure quality

Can Chen

Given the significant amount of public infrastructure spending and the widely expressed concern about the declining quality of the American public infrastructure system, research…