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  • Emerald  (3)
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  • Emerald  (3)
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  • 1
    Online Resource
    Online Resource
    Diversificaiton toward stability? The effect of local sales taxes on own source revenue
    Emerald ; 2013
    In:  Journal of Public Budgeting, Accounting & Financial Management Vol. 25, No. 4 ( 2013-03-01), p. 649-674
    Details
    In: Journal of Public Budgeting, Accounting & Financial Management, Emerald, Vol. 25, No. 4 ( 2013-03-01), p. 649-674
    Abstract: Local governments are expanding their revenue portfolios and becoming less dependent on property taxes. It should not be assumed, however, that this diversification is increasing the stability of local governmentsʼ own source revenue, as previous research suggests. It is thus important for local government officials to know how this process will affect the stability of their own source revenue, as they are almost certainly diversifying away from a stable tax, the property tax (Groves and Kahn, 1952; McCubbins and Moule, 2010), and moving toward a more volatile tax, such as the sales tax. Using county-level data in thirty-five states, I examine the effect of local option sales taxes (LOSTs) on the volatility of own source revenue and find that greater use of LOSTs increases revenue volatility.
    Type of Medium: Online Resource
    ISSN: 1096-3367
    URL: Article
    DOI: 10.1108/JPBAFM-25-04-2013-B004
    Language: English
    Publisher: Emerald
    Publication Date: 2013
    SSG: 3,2
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    Online Resource
  • 2
    Online Resource
    Online Resource
    Lost and found tax dollars: The impact of local option sales taxes on property taxes and own source revenue
    Emerald ; 2015
    In:  Journal of Public Budgeting, Accounting & Financial Management Vol. 27, No. 3 ( 2015-03-01), p. 318-351
    Details
    In: Journal of Public Budgeting, Accounting & Financial Management, Emerald, Vol. 27, No. 3 ( 2015-03-01), p. 318-351
    Abstract: The relationship between the local option sales tax (LOST) and property taxes and own source revenue is not well documented in the literature. This may be due in part to the aggregated nature of the data, which fails to capture different motivations for adoption of LOSTs. Using county-level data from 35 states, this study finds that LOSTs increase own source revenue and in some circumstances decrease property tax burdens. The primary contribution of this research is that it uses a policy variable, the LOST rate, to distinguish between the two types of counties that use their LOST revenues differently. This research represents the first step in bridging the gap between the LOST literature and the tax mix choice literature.
    Type of Medium: Online Resource
    ISSN: 1096-3367
    URL: Article
    DOI: 10.1108/JPBAFM-27-03-2015-B002
    Language: English
    Publisher: Emerald
    Publication Date: 2015
    SSG: 3,2
    Location Call Number Limitation Availability
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    Online Resource
  • 3
    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
    Location Call Number Limitation Availability
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    Online Resource
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