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  • 1
    Online Resource
    Online Resource
    Hot Town, Corruption in the City: Assessing the Impact of Form of Government on Corruption Using Propensity Scores
    Wiley ; 2023
    In:  Public Administration Review
    Details
    In: Public Administration Review, Wiley
    Abstract: This research explores the relationship between form of government and corruption using national municipal level data (1990 to 2020) using competing theoretical models; the principal‐agent model and the professionalism‐performance model. The principal‐agent model suggests that the additional scrutiny provided by the electoral process will lead to lower risk of corruption under the mayor‐council form of government. The professionalism‐performance model suggests that the professional training and incentives in place in the council‐manager form will lead to a lower risk of corruption. However, it is difficult to examine the impact of form of government on incidence of corruption because there may be underlying community characteristics, such as population and poverty levels, that drive both the selection of form and corruption. Using propensity score matching and other propensity score methods to reduce the impact of confounding factors, this analysis finds robust evidence that the council‐manager form reduces the risk of corruption, supporting the professionalism‐performance model. This article is protected by copyright. All rights reserved.
    Type of Medium: Online Resource
    ISSN: 0033-3352 , 1540-6210
    URL: Article
    DOI: 10.1111/puar.13737
    RVK:
    MA 1000
    Language: English
    Publisher: Wiley
    Publication Date: 2023
    detail.hit.zdb_id: 2045553-7
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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  • 2
    Online Resource
    Online Resource
    The Equity of Local Sales Tax Distributions in Urban, Suburban, Rural, and Tourism Rich Counties in North Carolina
    SAGE Publications ; 2016
    In:  Public Finance Review Vol. 44, No. 6 ( 2016-11), p. 691-721
    Details
    In: Public Finance Review, SAGE Publications, Vol. 44, No. 6 ( 2016-11), p. 691-721
    Abstract: The use of local options sales taxes (LOSTs) is creating largely unexplored equity concerns with regard to the revenue raising capabilities of different local governments. This article focuses on differences among urban, suburban, and rural counties; the impact of proximity to urban (or retail) centers; and the impact of LOST decisions on tourism rich counties, a new category of local governments. Using data from 2003 to 2009 on all 100 North Carolina counties and a spatial Durbin error panel model, I identify factors relating to LOST revenue raising capacity (RRC). The results indicate that tourism rich counties have the greatest LOST capacity, suburban counties have the least, and there is a penalty for bordering an urban county. However, statistically significant differences in the RRC of the four types of counties disappear once property taxes are included in the mix.
    Type of Medium: Online Resource
    ISSN: 1091-1421 , 1552-7530
    URL: Article
    DOI: 10.1177/1091142115588976
    RVK:
    QA 10000
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2016
    detail.hit.zdb_id: 2070401-X
    detail.hit.zdb_id: 1358400-5
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    Online Resource
  • 3
    Online Resource
    Online Resource
    Can Employee Training Influence Local Fiscal Outcomes?
    SAGE Publications ; 2020
    In:  The American Review of Public Administration Vol. 50, No. 4-5 ( 2020-05), p. 401-414
    Details
    In: The American Review of Public Administration, SAGE Publications, Vol. 50, No. 4-5 ( 2020-05), p. 401-414
    Abstract: Employee training is often viewed as essential for incorporating performance management practices into public organizations, but few studies directly link training programs to subsequent changes in organizational outcomes. Typically, evaluations of the impact of training and management innovations more broadly focuses narrowly on improvements at the mean of the distribution, ignoring isomorphic pressures that may spur divergent responses at opposite tails of the distribution. We examine these notions by testing whether training local government personnel on the use of financial performance information in decision-making influences fiscal outcomes. Specifically, we compare the outcomes of North Carolina local governments whose employees participated in training on a new fiscal benchmarking tool at the University of North Carolina School of Government to peer governments that did not participate. Municipal governments with at least one trained employee experienced modest changes, on average, across most of the financial ratios reported in the benchmarking tool. By comparison, the dispersion of the reported outcomes declined considerably among municipal governments whose employees participated in training in comparison to control governments. The strength of this response increased with the number of public officials trained. The results indicate that employee training can facilitate the use of performance benchmarking systems in public sector decision-making. They also suggest that benchmarking without explicit performance targets may encourage convergence toward the average outcome.
    Type of Medium: Online Resource
    ISSN: 0275-0740 , 1552-3357
    URL: Article
    DOI: 10.1177/0275074020911717
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2020
    detail.hit.zdb_id: 2020820-0
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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  • 4
    Online Resource
    Online Resource
    Planning for the Unknown: Local Government Strategies from the Fiscal Year 2021 Budget Season in Response to the COVID-19 Pandemic
    SAGE Publications ; 2021
    In:  State and Local Government Review Vol. 53, No. 2 ( 2021-06), p. 159-171
    Details
    In: State and Local Government Review, SAGE Publications, Vol. 53, No. 2 ( 2021-06), p. 159-171
    Abstract: This article outlines how counties and municipalities in North Carolina prepared their fiscal year 2020–21 budgets amid the uncertainties of the COVID-19 pandemic. In response to an April 2020 survey, 92 percent of jurisdictions reported anticipating a general-fund shortfall for FY 2021, and over 20 percent expected shortfalls exceeding 10 percent of their general funds. Over three-quarters of jurisdictions reported not budgeting for any new positions, and over half instituted hiring freezes. This research presents important insights into how counties and municipalities prepared for the recession and highlights the differences and similarities of those strategies.
    Type of Medium: Online Resource
    ISSN: 0160-323X , 1943-3409
    URL: Article
    DOI: 10.1177/0160323X211032728
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2021
    detail.hit.zdb_id: 2050518-8
    SSG: 3,6
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  • 5
    Online Resource
    Online Resource
    Time to Adoption of Local Option Sales Taxes : An Examination of Texas Municipalities
    SAGE Publications ; 2018
    In:  Public Finance Review Vol. 46, No. 4 ( 2018-07), p. 558-582
    Details
    In: Public Finance Review, SAGE Publications, Vol. 46, No. 4 ( 2018-07), p. 558-582
    Abstract: This study examines the time to adoption of municipal local option sales taxes (LOSTs) in Texas from 1967 to 2012. General-purpose LOSTs were introduced in 1968 and were the only LOSTs available to local governments until 1988, when four earmarked LOSTs were permitted for municipalities. Counties and special districts were also allowed to adopt LOSTs beginning in 1988. Using a Cox proportional hazard model and a variation that allows for repeating events, this study finds that proximity to major highways and state and national borders and LOST rates within and around a municipality affect time to adoption.
    Type of Medium: Online Resource
    ISSN: 1091-1421 , 1552-7530
    URL: Article
    DOI: 10.1177/1091142116673147
    RVK:
    QA 10000
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2018
    detail.hit.zdb_id: 2070401-X
    detail.hit.zdb_id: 1358400-5
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  • 6
    Online Resource
    Online Resource
    Local Sales Tax Earmarking and Transportation Outlay
    Elsevier BV ; 2011
    In:  SSRN Electronic Journal
    Details
    In: SSRN Electronic Journal, Elsevier BV
    Type of Medium: Online Resource
    ISSN: 1556-5068
    URL: Article
    DOI: 10.2139/ssrn.1791024
    Language: English
    Publisher: Elsevier BV
    Publication Date: 2011
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  • 7
    Online Resource
    Online Resource
    Demographic, Economic, and Geographic Factors Associated with Uptake of the Earned Income Tax Credit
    Springer Science and Business Media LLC ; 2022
    In:  Journal of Policy Practice and Research Vol. 3, No. 3 ( 2022-04-06), p. 241-258
    Details
    In: Journal of Policy Practice and Research, Springer Science and Business Media LLC, Vol. 3, No. 3 ( 2022-04-06), p. 241-258
    Type of Medium: Online Resource
    ISSN: 2662-1517
    URL: Article
    DOI: 10.1007/s42972-022-00054-5
    Language: English
    Publisher: Springer Science and Business Media LLC
    Publication Date: 2022
    detail.hit.zdb_id: 3007447-2
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  • 8
    Online Resource
    Online Resource
    Plugging the Tax Leak: An Analysis of North Carolina’s Local Sales Tax Redistribution Policy
    SAGE Publications ; 2024
    In:  State and Local Government Review
    Details
    In: State and Local Government Review, SAGE Publications
    Abstract: Amid rising concerns over the urban-rural divide, taxation equity, revenue generation, and local tax leakage, several states are contemplating measures to support jurisdictions perceived as bearing the brunt of evolving economic landscapes. In 2015, North Carolina introduced a system for local sales tax revenue sharing, wherein each county contributed to a pool of local sales tax revenue, subsequently redistributed among 79 of the 100 counties. This policy aimed to address tax leakage by ensuring that half of the base local sales tax remained at the point of sale, with the other half distributed on a per capita basis. In this analysis, we evaluate the policy’s effectiveness in achieving this equilibrium and identify limitations and shortcomings.
    Type of Medium: Online Resource
    ISSN: 0160-323X , 1943-3409
    URL: Article
    DOI: 10.1177/0160323X231215057
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2024
    detail.hit.zdb_id: 2050518-8
    SSG: 3,6
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    Online Resource
  • 9
    Online Resource
    Online Resource
    Capital spending in local government : Providing context through the lens of government-wide financial statements
    Emerald ; 2018
    In:  Journal of Public Budgeting, Accounting & Financial Management Vol. 30, No. 4 ( 2018-11-05), p. 402-414
    Details
    In: Journal of Public Budgeting, Accounting & Financial Management, Emerald, Vol. 30, No. 4 ( 2018-11-05), p. 402-414
    Abstract: The purpose of this paper is to understand the impact of the Great Recession on the capital assets being depreciated and the capital assets condition ratio for the governmental activities of the government-wide financial statements, while identifying possible socioeconomic and financial variables that help explain capital investment behavior in local government. Design/methodology/approach Based on capital spending from fiscal year 2005–2006 (FY06) to fiscal year 2012–2013 (FY13) for the governmental activities of 471 North Carolina municipalities as reported on their government-wide financial statements, the authors use a fixed effects model to test our two hypotheses. Findings The authors find that most municipalities consistently invested in capital assets before, during, and after the Great Recession but were not able to maintain pace with depreciation. The authors also find that the capital assets being depreciated is affected by numerous socioeconomic and financial variables, while the capital assets condition ratio is not. Research limitations/implications The study continues to build on previous research, demonstrating that different results are produced when the analysis is based on local data rather than sub-national data. Practical implications An implication from our study that expands across research and practice is that capital investment and capital value are two different dimensions of capital management in local government, which drives research in terms of how this multidimensional concept is specified and drives practices in terms of how this multidimensional concept is approached within annual capital budgets and capital improvement programs. Originality/value The study represents one of the first studies that focuses on capital spending in local government based on data from the government-wide financial statements.
    Type of Medium: Online Resource
    ISSN: 1096-3367
    URL: Article
    DOI: 10.1108/JPBAFM-05-2018-0053
    Language: English
    Publisher: Emerald
    Publication Date: 2018
    SSG: 3,2
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  • 10
    Online Resource
    Online Resource
    LOST and Found Tax Dollars: Local Option Sales Taxes, Property Taxes, and Own Source Revenue
    Elsevier BV ; 2013
    In:  SSRN Electronic Journal
    Details
    In: SSRN Electronic Journal, Elsevier BV
    Type of Medium: Online Resource
    ISSN: 1556-5068
    URL: Article
    DOI: 10.2139/ssrn.2228236
    Language: English
    Publisher: Elsevier BV
    Publication Date: 2013
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