Journal of Public Budgeting, Accounting & Financial Management: Volume 27 Issue 2
Table of contents
Local option sales tax, state capital grants, and disparity of school capital outlays: The case of Georgia
Zhirong Jerry Zhao, Wen WangIn recent years, the disparity of school capital outlays has received increasing attention as many schools are facing challenges to meet increasing capital needs. With data of…
Portability, an innovative property tax relief whose time hasn’t come
Hai (David) Guo, Howard A. FrankThe Florida electorate passed Amendment One on January 29th, 2008. The portability provision of this Amendment allows homestead owners to transfer the difference between assessed…
Nonprofit organizations’ choice in favor of a sector expert auditor: a study of behavioral choice criteria
Anne-Mie Reheul, Tom Van Caneghem, Sandra VerbruggenFrom 2006 onwards very large Belgian nonprofit organizations (NPOs) are legally required to appoint an external auditor. In this context we investigate whether auditor choice in…
Using financial statements to provide evidence on the fiscal sustainability of the states
Elizabeth Plummer, Terry K. PattonThis descriptive study shows how the government-wide financial statements can be used, with adjustments, to provide evidence on a state's fiscal sustainability. We compute…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi