54 Ergebnisse
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In: Public performance & management review, Band 32, Heft 3, S. 400-436
ISSN: 1557-9271
In: Canadian foreign policy journal: La politique étrangère du Canada, Band 12, Heft 3, S. [np]
ISSN: 1192-6422
In: State and local government review: a journal of research and viewpoints on state and local government issues, Band 38, Heft 1, S. 52-56
ISSN: 0160-323X
In: Canadian foreign policy: La politique étrangère du Canada, Band 12, Heft 3, S. 93-104
ISSN: 2157-0817
In: Book of the States, 2005, pages 417-423
SSRN
In: Cordes, J.J., R.D. Ebel, and J.G. Gravelle, editors, The Encyclopedia of Taxation & Tax Policy (The Urban Institute Press, 2005)
SSRN
In: Public budgeting & finance, Band 18, Heft 2, S. 18-27
ISSN: 1540-5850
Professionals in public finance and budgeting face a multi‐faceted credential environment, including current programs that accredit academic degrees, that bestow credentials on individuals, and that award work products meeting national standards. This article addresses a proposal to accredit the organizational unit with responsibility for budgeting and finance functions.
In: Public budgeting & finance, Band 13, Heft 1, S. 77-86
ISSN: 1540-5850
The increasingly large and complex web of federal government finances seems to require ever more comprehensive and consistent financial management control systems to achieve managerial responsibility. This article identifies a framework for promoting integrated accounting, budgeting, and financial reporting in order to achieve the goal of providing relevant information to management and policy leaders. The article identifies four central areas in which endeavors to develop effective financial management control systems should concentrate: accounting for funds; assessing the cost of operations; managing cash; and collecting money due the government.
In: Public administration review: PAR, Band 53, Heft 1, S. 41
ISSN: 1540-6210
In: Public Productivity Review, Band 7, Heft 3, S. 269
In: International journal of public administration, Band 2, Heft 4, S. 515-517
ISSN: 1532-4265
In: Public personnel management, Band 10, Heft 1, S. 119-125
ISSN: 0091-0260
A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.
In: Public budgeting & finance, Band 38, Heft 1, S. 95-113
ISSN: 1540-5850
Many municipal governments face the challenge of temporary cash deficits due to the mismatched schedules of cash flow‐ins and flow‐outs. To smooth the temporary deficits, they can use either internal financial resources such as financial slack or external financial resources such as short‐term borrowing. This paper applies the pecking order theory to examine municipal governments' financial preference when they experience cash flow problems. Results show that municipal governments prefer accumulated financial slack to short‐term borrowing when both options are available. This finding demonstrates financial slack's role as a convenient cash management tool in municipal financial management. It also suggests the applicability of the pecking order theory in future public financial management research.