Public Finance Review
Papers 1403
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#1Paul N. Thompson (OSU: Oregon State University)H-Index: 3
#2Mark St. John (OSU: Oregon State University)
Performance audits are a form of weak financial oversight intended to curb inefficient spending and help alleviate financial problems. This study examines the effect of these performance audits on ...
This article presents a dynamic heterogeneous-agent life-cycle model with housing demand to evaluate the economic implications of reforming US state and local personal tax structures. Because of th...
#1Lang (Kate) Yang (GW: George Washington University)
Political gridlock in state legislature often leads to a failure in adopting a budget by the start of a fiscal year. This article examines the intergovernmental implication of late state budgets, s...
#1Kay Blaufus (Leibniz University of Hanover)H-Index: 7
#2Frank Hechtner (TUK: Kaiserslautern University of Technology)
Last.Janine K. Jarzembski (Leibniz University of Hanover)
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#1Soomi Lee (University of La Verne)H-Index: 2
This paper examines determinants of parcel tax adoption in California as a means to supplement local public school funding. A parcel tax is a regressive tax imposed on a unit of property and in California requires a two-thirds supermajority vote to adopt. Despite its increasing role as a local funding source, the school parcel tax has not been well understood, particularly how this regressive form of property tax is adopted in different local conditions. Unlike previous research that emphasizes ...
#1Rati Ram (ISU: Illinois State University)H-Index: 31
Andrew Musau is able to replicate almost exactly Ram’s estimates from Penn World Table 6.1. Like Ram, Musau is also unable to show a significant negative association between country size and openness and between country size and government size of the kind postulated by Alesina and Wacziarg. To shed further light on the issue, fixed-effects estimates of the three core regressions are obtained from the widely used World Bank data for 174 countries covering the period 1990–2015. The estimates show...