Studies in State and Local Public Finance
Studies in State and Local Public Finance

Author: Harvey S. Rosen

Publisher: University of Chicago Press

Published: 2007-12-01

Total Pages: 250

ISBN-13: 0226726258

DOWNLOAD EBOOK

In fiscal year 1981-82, state and local government spending actually exceeded federal nondefense spending. However, past research in public finance has focused on federal spending and policies and paid little attention to the economic problems of state and local governments. Studies in State and Local Public Finance goes far in correcting this omission. Developed from a National Bureau of Economic Research conference on state and local financing, the volume includes papers summarizing and extending recent research as well as commentaries. Covering a wide range of topics, the papers share an empirical orientation and a concern with policy issues. The first two papers look at the role of tax-exempt bonds in local public finance. Their findings suggest that tax policies significantly affect municipal borrowing practices and that financial advantage can be achieved under certain of these practices. Other papers address specific issues related to state and local tax policy: the impact of local taxes on location decisions; efficient road-use charges for trucks; and the relation of income and general sales tax systems over time. Examining issues related to United States federalism, the last paper focuses on the impact of federal grant aid to states. The research and findings these papers report make an important contribution to the study of local public finance and should be of particular interest to policymakers and those involved in private and public financing at the local, state, or federal level.

State and Local Public Finance
State and Local Public Finance

Author: Ronald C. Fisher

Publisher: Routledge

Published: 2018-09-03

Total Pages: 647

ISBN-13: 1317513843

DOWNLOAD EBOOK

Now in its 4th edition, State and Local Public Finance provides a comprehensive and sophisticated analysis of state and local government public finance practices and issues, using the basic tools of economics. For this new edition, there is a focus on the most important services provided in the state-local sector: education, health and welfare, public safety, and transportation. This textbook provides an examination and analysis of public finance practices and problems in a federal fiscal system, focusing on the fiscal behaviour and policies of state and local governments. The author presents detailed descriptions of significant institutions. Modern economic theory is applied to examine the way these institutions are used to produce and finance services, and to provide evaluation of alternative policies. Although the emphasis is on U.S. institutions and issues, much of the economic analysis can be applied to any federal system or to fiscal decentralization. This fully revised new edition sees updates throughout to data, topics, and applications. The Headlines and Applications sections reflect the most current policy issues affecting state and local governments. These include the effects of the Great Recession on state and local governments, changes in the tax treatment of internet purchases, the Affordable Care Act and implications for Medicaid spending by state governments, demographic changes and the implications for state-local finances, the implications of changes in automobile technology for transportation financing, and the potential for increased gambling activity. This text will continue to be invaluable reading for those who study public finance, local government finance, urban economics and public policy and public administration.

A Glossary of Terms Used in the Federal Budget Process
A Glossary of Terms Used in the Federal Budget Process

Author:

Publisher: DIANE Publishing

Published: 1993-12

Total Pages: 145

ISBN-13: 0788101013

DOWNLOAD EBOOK

A basic reference document for persons interested in the federal budget-making process. Emphasizes budget terms in addition to relevant economic and accounting terms to help the user appreciate the dynamics of the budget process. Also distinguishes between any differences in budgetary and non-budgetary meanings of terms. Over 300 terms defined. Index. Appendices: overview of the federal budget process, budget functional classification, and more.

The Encyclopedia of Taxation & Tax Policy
The Encyclopedia of Taxation & Tax Policy

Author: Joseph J. Cordes

Publisher: The Urban Insitute

Published: 2005

Total Pages: 522

ISBN-13: 9780877667520

DOWNLOAD EBOOK

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Standards for Internal Control in the Federal Government
Standards for Internal Control in the Federal Government

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 88

ISBN-13: 0359541828

DOWNLOAD EBOOK

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.