Financial Management in the Public Sector

Justin Marlowe is assistant professor of public affairs at the Daniel J. Evans School of Public Affairs at the University of Washington. He was previously on the faculty of the Department of Public Administration at the University of Kansas and served as analyst with the Council of State Governments. His research on public budgeting and finance, accounting, citizen participation and trust in government and other topics has been published in Public Budgeting and Finance, Journal of Public Administration Research and Theory, Municipal Finance Journal, Public Administration Review, International Journal of Public Administration and other journals. In 2007 he received the Jesse Burkhead Award for best article published in Public Budgeting and Finance. He has written two books including, “Management Policies in Local Government Finance,” 6th Edition that will be published in 2010. He received his PhD in political science from the University of Wisconsin-Milwaukee in 2004.

VOLUME ONE
What Is an ′Optimal′ Tax System? - James Alm
Why Do Tax and Expenditure Limitations Pass in State Elections? - James Alm and Mark Skidemore
How Privatizations Affect the Level of Perceived Corruption - G. Gulsun Arikan
The Effects of State and Local Taxes on Economic Development - Timothy Bartik
A Review of Recent Research
Evaluating Expenditures - Richard Bird
Does It Matter How They Are Financed?
Long-Term Infrastructure Partnerships - Pamela Bloomfield and F. Faniel Ahern
Contracting Risks and Risk-Reduction Strategies
Scarcity and Environmental Stress in Public Organizations - Barry Bozeman and E. Allen Slusher
A Conjectural Essay
The Effect of Constitutional Debt Limits on State Governments′ Use of Public Authorities - Beverley Bunch
Credit Risk, Credit Ratings and Municipal Bond Yields - John Capeci
A Panel Study
An Empirical Analysis of Theories on Factors Influencing State Government Accounting Disclosure - Rita Hartung Cheng
Do People Want Something for Nothing? Public Opinion on Taxes and Government Spending - Jack Citrin
Accounting and the Theory of the Firm - Ronald Coase
Usefully Engaging Local Budget Analysts during Budget Execution - Charles Coe
A Theory of the Budgetary Process - Otto Davis, M.A.H. Dempster and Aaron Wildavsky
Decentralization and Local Government Borrowing Costs - Luiz DeMello
The Case of Local Governments
VOLUME TWO
Intra-State Competition for Debt Resources - Dwight Denison, Merl Hackbart and Michael Moody
Why the Government Budget Is too Small in a Democracy - Anthony Downs
The Effect of Financial Constraints and Political Pressure on the Management of Public Pension Plans - Tim Eaton & John Nofsinger
Citizen Participation in Budgeting Theory - Carol Ebdon and Aimee Franklin
Signaling and Monitoring in Public-Sector Accounting - John Evans III and James Patton
Homeowners, Municipal Corporate Governance and the Benefit View of the Property Tax - William Fischel
Professionalism and Urban Reform - John Forrester
An Organizational Perspective on Municipal Finance
The Re-Budgeting Process in State Government - John Forrester
The Case of Missouri
Re-Budgeting - John Forrester and Daniel Mullins
The Serial Nature of the Budgetary Process
Does Performance Budgeting Work? An Examination of the Office of Management and Budget′s PART Scores - John Gilmour and David Lewis
Executive Leadership versus Budgetary Behavior - George Hale
Fiscal Transparency - David Heald
Concepts, Measurement and UK Practice
State and Local Governments as Borrowers - W. Bartley Hildreth
Strategic Choices in the Capital Market
Budget Execution - S. Kenneth Howard
Control versus Flexibility
The Management of Hard Times - Todd Jick and Victor Murray
Budget Cutbacks in Public Sector Organizations
What′s so Magical about Five Percent? A Nationwide Look at Factors That Influence the Optimal Size of State Rainy Day Funds - Philip Joyce
A Century of Public Budgeting Reform - Janet Kelly
The ′Key′ Question
Crashing through with Accrual-Output Price Budgeting in Australia - Joanne Kelly and John Wanna
VOLUME THREE
The Lack of a Budgetary Theory - V.O. Key Jr
Budgetary Balance - Carol W. Lewis
The Norm, Concept and Practice in Large U.S. Cities
Public Opinion, Fiscal Illusion and Tax Revolution - David Lowery
The Political Demise of the Property Tax
Consumer Sovereignty and Quasi-Market Failure - David Lowery
Taxing and Spending Politics - Susan MacManus
A Generational Perspective
Portfolio Selection - Harry Markowitz
Developing of Local Government Debt Financing Markets - Christine Martell and George Guess
Application of a Market-Based Framework
Myth, Magic and Administrative Innovations - Roger Marz
Local Government Accountants as Public Managers - Clifford McCue
An Evolving Role
The Risk-Return Paradox in Local Government Investing - Clifford McCue
Government Decisions in Budgeting and Taxing - John Mikesell
The Economic Logic
Efficiency as a Competing Principle in Public Financial Management - Gerald Miller
Corruption and Economic Growth - Pak Hung Mo
Tax and Expenditure Limitations and State and Local Fiscal Structure - Daniel Mullins and Phillip Joyce
An Empirical Assessment
Public Pension Promises - Robert Novy-Marx & Joshua Rauh
How Big Are They and What Are They Worth
Participatory Budgeting in Porto Alegre - Andreas Novy and Bernhard Lebout
Social Innovation and the Dialectical Relationship of State and Civil Society
Determinants of Donations in Private Nonprofit Markets - Cagla Okten & Burton Weisbrod
Fiscal Disruptions and City Responses - Michael Pagano
Stability, Equilibrium and City Capital Budgeting
VOLUME FOUR
Location, Competition and Economic Development - Michael Porter
Local Clusters in a Global Economy
Accountability Institutions and the Policy Process - Paul Posner
The United States Experience
The Continuity of Change - Paul Posner
Public Budgeting and Finance Reforms over 70 Years
Simple Tools for Evaluating Revenue Performance in a Developing Country - Mahesh Purohit
Economics and the Political Process - Alice Rivlin
Budget Theory and Budget Practice - Irene Rubin
How Good the Fit?
The Pure Theory of Public Expenditure - Paul Samuelson
How Much Do Government Services Really Cost? - E.S. Savas
The Road to PPB - Allen Schick
The States of Budget Reform
Does Budgeting Have a Future? - Allen Schick
Inter-Municipal Competition, Budget-Maximizing Bureaucrats and the Level of Suburban Competition - Mark Schneider
Do Tax and Expenditure Limitations Affect Local Government Budgets? Evidence from Panel Data - Ronald Shadbegian
Fiscal Decentralization in Developing and Transition Economies - Anwar Shah
Progress, Problems and Promise
A Typology of Budgetary Environments - Jeffrey Straussman
Notes on the Prospects for Reform
A Pure Theory of Local Expenditures - Charles Tiebout
Political Implications of Budgetary Reform - Aaron Wildavsky
Public and Private Bureaucracies - Oliver Williamson
A Transaction Cost Economics Perspective
Mission-Market Tensions and Nonprofit - Dennis Youn, Taehyun Jung & Rick Aranson
State Infrastructure Banks and Borrowing Costs for Transportation Projects - Juita-Elena Yusef et al