Journal of Public Budgeting, Accounting & Financial Management: Volume 18 Issue 3
Table of contents
Procedural complexity of tax administration: the road fund case
Sharon P. Cox, Robert J. Eger IIIThis paper examines the relationship between the procedural tax administration system and the characteristics of the decision-maker in the decision to comply with the tax code…
Structural deficits and the politics of balancing the budget: the case of missouri fy 2004 budget
Yuhua QiaoThis paper uses the Missouri Fiscal Year (FY) 2004 budget as a case study to illustrate two aspects of the recent state budgetary problems: its structural budget deficits and the…
Auction off the farm: signaling, politics, and economic development
Donijo Robbins, Gerald J. MillerLocal public officials rely on tax and non-tax incentive packages to develop their economies. No conclusive evidence supports the economic improvement incentives afford. We…
Public sector investment failures: theoretical contributions from new institutional and austrian economic theory
Odd J. Stalebrink, John F. SaccoThis paper illustrates how two contemporary economic traditions - New Institutional and Austrian economics - may be used to add insight into the organization and governance of…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi