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In: Journal of policy analysis and management: the journal of the Association for Public Policy Analysis and Management, Band 13, Heft 2, S. 331
ISSN: 1520-6688
In: Journal of policy analysis and management: the journal of the Association for Public Policy Analysis and Management, Band 13, Heft 2, S. 331-362
ISSN: 0276-8739
In: Public budgeting & finance, Band 13, Heft 1, S. 40-58
ISSN: 1540-5850
States budget for a one‐year or a two‐year period. Little attention has been paid to the determinants of budget periodicity decisions at the state level. This article relies on existing surveys to develop hypotheses for the factors that influence the periodicity decision at the state level. The hypotheses are tested using a sample of 300 observations of the fifty states at various times in recent history. The results suggest that overall expenditures, budget complexity, political culture, revenue variability, and frequency of legislative session are statistically significant factors in the determination of budget periodicity.