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AMERICAN ASSOCIATION FOR BUDGET AND PROGRAM ANALYSIS |
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Public Budgeting & Finance
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Tables of Contents to Back Issues
Click here to access pre-2004 articles and reviews.
Note AABPA members receive free cubscriptions to hardcopy editions of Public Budgeting and Finance. An online subscription or single article purchase from Blackwell Publishing is required to access articles from the Internet.
Original Articles
Performance Budgeting: The Perspective of State Agencies
Determinants of Pay-as-You-Go Financing of Capital Projects: Evidence from the States
Federal Highway Assistance Funds in the State Infrastructure Bank Programs: Mechanisms, Merits, and Modifications
Road to Ruin? A Spatial Analysis of State Highway Spending
Is Management Performance a Factor in Municipal Bond Credit Ratings? The Case of Texas School Districts
Appraising Commitments and Guarantees with Option Prices
Original Articles
Structural Deficits and State Borrowing Costs The Revenue Impact of Repeated Tax Amnesties HARI SHARAN LUITEL and RUSSELL S. SOBEL
Preventing Local Government Fiscal Crises: The North Carolina Approach
Business Management Reform in the Department of Defense in Anticipation of Declining Budgets
The Effect of Limiting Participation in Special District Elections to Property Owners: A Research Note
An Examination of the Public Good Externalities of Professional Athletic Venues: Justifications for Public Financing?
Subnational Debt Swaps in Mexico, How Big Is Risk Exposure?
The Public Company Accounting Oversight Board: Déjŕ Vu Seidman's Quasi Government?
Book Review
Original Articles
Measuring Financial Condition: A Study of U.S. States
Effects of Administrators' Aspirations, Political Principals' Priorities, and Interest Groups' Influence on State Agency Budget Requests
Unconditional Intergovernmental Transfers to Finance Decentralization in Albania
Can the Use of Recommended Procurement Practices Save Money?
Competition and Selection in Municipal Bond Sales: Evidence from Missouri
Much Ado about Nothing? The Size and Credit Quality Implications of Municipal Other Postemployment Benefit Liabilities
Book Reviews
Original Articles
The Interregional Incidence of Central Budgets in Federations: Some Evidence from Canada
An Analysis of the Time to Adoption of Local Sales Taxes: A Duration Model Approach
Developing Options for the Administration of Local Taxes: An International Review
School Spending Profiles: A Framework to Enlighten Resource Allocation Decisions
The Implementation and Utilization of Stabilization Funds by Local Governments in Massachusetts
Cost Effectiveness Analysis and Transportation: Practices, Problems, and Proposals
Original Articles
State Budgetary Processes and Reforms: The California Story
State Debt Limits: How Many Are Enough?
Transparency of Risk and Reward in U.K. Public–Private Partnerships
Guns vs. Taxes? A Look at How Defense Spending Affects U.S. Federal Tax Policy From the Field
Performance-Based Budgeting: The Contribution of the Program Assessment Rating Tool Book Reviews
Budgeting and Financial Management for National Defense by Jeffrey L. MacCaffery and L.R. Jones
Restoring Fiscal Sanity: How to Balance the Budget, edited by Alice M. Rivlin and Isabel Sawhill
September 2006 - Vol. 26 Issue 3 Original Articles
The Strange Budgetary Politics of Agricultural Research Earmarks
A Framework for Understanding State Balanced Budget Requirement Systems: Reexamining Distinctive Features and an Operational Definition
Putting the Brakes on the Rush to Spend Down End-of-Year Balances: Carryover Money in Oklahoma State Agencies
Demographic, Employment, Expenditure, and Income-Related Dependency Ratios: Population Aging in the Fifty States
Using Panel Data to Determine the Effect of the Americans with Disabilities Act on Per-Student Public Education Expenditures at the State Level Book Reviews
The Encyclopedia of Taxation and Tax Policy, edited by Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle
Balancing the Federal Budget: Trimming the Herds or Eating the Seed Corn?, edited by Irene S. Rubin
Original Articles
The Line-Item Veto in Georgia: Fiscal Restraint or Inter-Branch Politics?
Spending Preferences of Public Sector Officials: Survey Evidence from Finland
Accrual Budgeting: Accounting Treatment of Key Public Sector Items and Implications for Fiscal Policy
Banking on Accountability? Strengthening Budget Oversight and Public Sector Auditing in Emerging Economies
Linking Budgets to Activity: A Test of the Effect of Output-Purchase Budgeting From the Field
Linking Accounting and Budget Data: A Discourse
Proposals for Improving GPRA Annual Performance Plans Book Reviews
State and Local Finances under Pressure
Budgeting and Financial Management in the Federal Government
Original Articles
Budgeting for Contracting in Local Government
The Role of Slack in Local Government Finances
Cities, Tax Revenues, and a State's Fiscal Future: The Value of Major Urban Centers
Do State-Funded Property Tax Exemptions Increase Local Government Inefficiency? An Analysis of New York State's STAR Program Development of Local Government Debt Financing Markets: Application of a Market-Based Framework CHRISTINE R. MARTELL and GEORGE M. GUESS
Do Legislatures Matter in Budgetary Reform? From the Field
Social Security: Reliance on Cash Flow Accounting and Projections Disguises an Inherent Upside Cash Flow Bias
Performance Budgeting for State and Local Government
December 2005 - Vol. 25 Issue 4s Original Articles
Introduction: A Quarter Century of Public Budgeting & Finance
Local Budgeting and Finance: 25 Years of Developments
The State of State Budget Research
Congressional Budgeting at Age 30: Is It Worth Saving?
Public Financing in Developing and Transition Countries
Changing Revenue Policy in the United States: An Overview of the Record and Perennial Puzzles The Evolution of the State and Local Government Municipal Debt Market over the Past Quarter Century W. BARTLEY HILDRETH and C. KURT ZORN
The Discourse of Governmental Accounting and Auditing
December 2005 - Vol. 25 Issue 4 Original Articles
Congressional Delegation of Spending Power to the Defense Department in the Post-9–11 Period
Social Security, Taxation, and Redistribution in Japan
Fiscal Reaction to State Aid Uncertainties: Evidence from New York State
Counting Retirement Expenditures Before They Hatch: GASB and the New Reporting Requirements for Other Postemployment Benefits
Support for Earmarked Public Spending on Culture: Evidence from a Referendum in Metropolitan Detroit
A Race to the Bottom? Exploring County Spending Shortfalls under Welfare Reform in North Carolina
Spending Stabilization Rules: A Solution to Recurring State Budget Crises?
September 2005 - Vol. 25 Issue 3 Original Articles
Reform of the Planning, Programming, Budgeting System, and Management Control in the U.S. Department of Defense: Insights from Budget Theory
Enron/Andersen: Crisis in U.S. Accounting and Lessons for Government
The Role of Philanthropy in Local Government Finance
Fiscal Slack and Counter-Cyclical Expenditure Stabilization: A First Look at the Local Level
Categorical Municipal Expenditures with a Focus on the Flypaper Effect
Local Transportation Sales Taxes: California's Experiment in Transportation Finance
Original Articles
Evolutions and Limits of New Public Management—Inspired Budgeting Practices in Italian Local Governments
Toward a Theory of Performance Reporting to Achieve Public Sector Accountability: A Field Study
Viewing Spatial Consequences of Budgetary Policy Changes
Have Cities Shifted to Outcome-Oriented Performance Reporting?—A Content Analysis of City Budgets
"Robin Hood" and Texas School District Borrowing Costs
Full Disclosure: Unanticipated Improvements in Property Tax Uniformity
Original Articles
Globalization and Fiscal Federalism: Does Openness Constrain Subnational Budget Imbalances?
Federal Budgeting After September 11th: A Whole New Ballgame, or Is It Déjŕ Vu All Over Again?
From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience
Generational Accounting and the Saving Rate Decline, 1960–2000
Road Fund Tax Compliance: An Analysis of Enhancement Strategies
Fiscal Institutions, Credit Ratings, and Borrowing Costs From the Field
Potential State Government Practices Impact of the New GASB Accounting Standard for Retiree Health Benefits
December 2004 - Vol. 25 Issue 4
Symposium Tax and Expenditure Limitations: A Quarter Century after Proposition 13—Dedicated to the Memory of Franklin J. James Original Articles
Tax and Expenditure Limitations: Introduction and Overview
Tax and Spending Limits in Colorado
The Tax Revolt in Massachusetts: Revolution and Reason
Fiscal Structure and the Post-Proposition 13 Fiscal Regime in California's Cities
Vox Populi? Oregon Tax and Expenditure Limitation Initiatives
Peeling Away the Populist Rhetoric: Toward a Taxonomy of Anti-Tax Ballot Initiatives
Tax and Expenditure Limitations and the Fiscal Response of Local Government: Asymmetric Intra-Local Fiscal Effects
September 2004 - Vol. 25 Issue 3 Original Articles
The Ups and Downs of State Budget Process Reform: Experience of Three Decades
Budgetary Decision Making by Executive and Legislative Budget Analysts: The Impact of Political Cues and Analytical Information
Budget Stabilization Fund: Structural Features of the Enabling Legislation and Balance Levels
Grant Levels and Debt Issuance: Is There a Relationship? Is There Symmetry?
The Impact of Tax Price on Spending Preferences
To Marry or Not to Marry: Tax Is the Question Book Review
Book Review
Original Articles
State Income Tax Treatment of the Elderly
Performance Measurement and Budget Balancing: State Government Perspective
Use of Capital Budgeting Techniques and an Analytic Approach to Capital Investment Decisions in Canadian Municipal Governments
Public Pension Funds and Operating Budgets: A Tale of Three States
Risk Aversion and the Pricing of Municipal Bonds From the Field/Emerging Research
In Search of True Public Arts Support
Original Articles
Sales and Use Tax Simplification and Voluntary Compliance
Searching for a Role for Citizens in the Budget Process
Public Preferences for Program Tradeoffs: Community Values for Budget Priorities
Eliciting the Public's Budgetary Preferences: Insights from Contingent Valuation
"Bricks and Mortar" Politics: How Infrastructure Decisions Defeat Incumbents
From the Field/Emerging Research |