Journal of Public Budgeting, Accounting & Financial Management: Volume 29 Issue 4


Table of contents

Towards enhancing tax abatement transparency: Reviewing the promises and limitations of GASB 77

Geoffrey Propheter

In August 2015, the Government Accounting Standards Board (GASB) adopted Statement 77, requiring government disclosure in audited financial reports of a particular type of…

Enhanced enforcement outcomes through a responsive regulation approach to sales tax enforcement

Cary Christian

In this study, targeted interventions were applied in a natural quasi-experimental setting to taxpayers engaged in sales tax theft and evasion to gauge both the direct and…

Raising local revenue: The use and adequacy of voluntary property taxes in arkansas

Kim U. Hoffman, Joseph Yuichi Howard

With the late-2000s recession, state and local governments have struggled to find the necessary revenue to sustain citizens' demands of governmental services. One…

Nonprofit lobby expense reporting

Erica E. Harris, Ryan D. Leece, Daniel G. Neely

We investigate the determinants and consequences of nonprofit lobbying activity by analyzing 501(c)(3) nonprofit lobbying choices as reported on the primary tax form, Form…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi