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Article
Publication date: 1 March 2004

Gabriela S. Wolfson and Merl M. Hackbart

Using data obtained from the National Conference of State Legislatures (NCSL), we investigate modifications in state tax codes to determine their characteristics, the apparent…

Abstract

Using data obtained from the National Conference of State Legislatures (NCSL), we investigate modifications in state tax codes to determine their characteristics, the apparent trends of state tax reform, and whether changes constituted comprehensive reform or mere incremental adjustments to existing tax structures. Based on the data, we find that few states achieved comprehensive tax reform in the 1990s despite the fiscal surplus that provided an environment conducive to widespread change. Moreover, we find that a significant number of changes that were enacted in the 1990s involved increases or decreases in state tax revenue that were ultimately tied to economic cycles. We suggest that adequacy in state tax collections may be the most common tax principle adhered to with regard to changes in tax structure. We also conclude that reform efforts in the 1990s were most successful when approached in an incremental fashion in the absence of a significant precipitating reform driver.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 16 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 1994

Merl M. Hackbart and James R. Ramsey

State budgeting processes and decision making have been the subject of numerous research efforts. Such studies have been based upon the premise that improved budget processes will…

315

Abstract

State budgeting processes and decision making have been the subject of numerous research efforts. Such studies have been based upon the premise that improved budget processes will improve budget decisions and resource allocations. Among the specific topics of such studies have been the nature and focus of state budgetary processes and innovations as well as inquiries into the training and background of state budgeting personnel. This study focused on the perceived contributions of budget theory, processes and concepts by state budget practitioners. The inquiry also analyzed the differences between state budget directors and their staffs regarding such "perceived" contributions. The results indicate a high degree on similarity of perceived values of the various budget theories, processes and concepts by both groups. Budget process and evaluation concepts were identified as valued concepts which enhanced their budget preparation and execution skills. Both groups indicated a high value for revenue and expenditure forecasting. Such high values probably result, in part, from the fiscal stress encountered by state governments over the past decade. Overall, the study further clarifies which budgeting concepts and processes are most highly valued by state budget practitioners. In addition, the results provide insights for the design of budgeting and financial management courses in public administration and professional development programs.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2010

Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2005

Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 17 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2013

John F. Sacco and Gerard R. Busheé

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end…

Abstract

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2010

Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2010

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2010

Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2005

Meagan M. Jordan and Merl Hackbart

There has been a great deal of research regarding the success and impact of state performance-based budgeting with findings ranging from hopeful to critical. Previous findings…

358

Abstract

There has been a great deal of research regarding the success and impact of state performance-based budgeting with findings ranging from hopeful to critical. Previous findings have also indicated that the success and impact of implementation have varied across the states. The practitioners' varied views of successful performance implementation are likely linked to their varied views of the purpose of performance implementation. We survey state executive budget officers regarding performance-based budget goals, implementation successes, and obstacles. Our findings suggest that program accountability as a goal, rather than budget allocation, makes a stronger foundation for determining performance-based budget success.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 17 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 1999

Merl Hackbart and Jim Ramsey

Much of the budgeting literature has focused on the questions of “how” budgets are prepared and “how” budget decisions are made. Minimal attention has been directed to “how”…

257

Abstract

Much of the budgeting literature has focused on the questions of “how” budgets are prepared and “how” budget decisions are made. Minimal attention has been directed to “how” budgets are executed. This paper focuses on this issue with special emphasis on state government budget execution processes. The paper provides an overview of the similarities and differences of state and federal budget execution follows by an assessment of how state balanced budget requirements place special responsibilities on state budget offices to monitor “within” budget execution year expenditures and revenues. Actions which may be taken to insure that state budgets are balanced are discussed. These actions are enumerated and analyzed in terms of legislative and executive branch authority and responsibility shifts.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 11 no. 2
Type: Research Article
ISSN: 1096-3367

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