Public Finance and Management

An international interdisciplinary journal devoted to increasing knowledge of public finance and administration through policy analysis, empirical research, and theoretical inquiry.

Articles from Vol. 12, No. 2, 2012

Cash Management Practices among Southeastern County Governments: Proper Utilization or Excessive Caution
ABSTRACTProper management of idle cash reserves is becoming a major feature within county government revenue policy. Each facet of the process, from collections and disbursements to investments, is critical if local governments expect to maximize cash...
Fiscal Sociology and the Theory of Public Finance: An Exploratory Essay
FISCAL SOCIOLOGY AND THE THEORY OF PUBLIC FINANCE: AN EXPLORATORY ESSAY Richard E. Wagner, Cheltenham, UK: Edward Elgar, 2007ABSTRACTPublic finance theory has historically treated government as an omniscient actor working outside of the market. The state...
Local Government Property Tax Amnesty Programs: Structures and Themes
ABSTRACTWhile the use of tax amnesty programs has been commonplace for decades among sub-national governments in the United States, historically these offers have not been extended to delinquent real property taxes. There have been 29 property tax amnesties...
Oil Revenues, Government Spending Policy, and Growth
ABSTRACTThis study argues that government spending composition determines how oil abundance ultimately impacts growth. Using dynamic panel-data GMM and PMG techniques on a panel of oil exporters, we find that the negative growth effect of oil price volatility...