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  • 1
    Online Resource
    Online Resource
    Fiscal Impact of Annexation Methodology on Municipal Finances in North Carolina
    Wiley ; 2016
    In:  Growth and Change Vol. 47, No. 4 ( 2016-12), p. 664-681
    Details
    In: Growth and Change, Wiley, Vol. 47, No. 4 ( 2016-12), p. 664-681
    Abstract: Municipal annexation is the most common form of local government boundary change and can have profound impacts on the annexing municipality as well as the area being annexed. While urban scholars have often touted the economic benefits of annexation for municipalities, little research has been conducted on the effect of annexation type on the economic well‐being of a municipality. Do voluntary annexations result in a larger economic windfall for annexing municipalities? Do involuntary annexations cost more? This study examined more than 6,000 annexations conducted by North Carolina municipalities between 1990 and 2000 in order to explore the impact annexation methodology had on municipal fiscal health. The results reveal that during the study period annexation resulted in a decrease in municipal fiscal health for North Carolina municipalities and that involuntary annexation had a particularly detrimental effect. This finding contradicts much of the previous research on the economic benefits of annexation for municipalities.
    Type of Medium: Online Resource
    ISSN: 0017-4815 , 1468-2257
    URL: Issue
    URL: Article
    DOI: 10.1111/grow.2016.47.issue-4
    DOI: 10.1111/grow.12157
    Language: English
    Publisher: Wiley
    Publication Date: 2016
    detail.hit.zdb_id: 282764-5
    detail.hit.zdb_id: 1482672-0
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  • 2
    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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  • 3
    Online Resource
    Online Resource
    Leviathan or Flypaper: Examining the Fungibility of Earmarked Local Sales Taxes for Transportation
    Wiley ; 2015
    In:  Public Budgeting & Finance Vol. 35, No. 3 ( 2015-09), p. 1-23
    Details
    In: Public Budgeting & Finance, Wiley, Vol. 35, No. 3 ( 2015-09), p. 1-23
    Abstract: Analyses of the relationships of earmarked finances on their respective programs and total expenditures have produced conflicting views of how governments spend earmarked revenue. Some show that earmarks are used in addition to existing finances to increase the total level of funding for recipient programs while others show that earmarks are fungible and program spending is unchanged. An analysis on local option sales taxes earmarked for transportation (LOST‐Ts) suggests that transportation spending is increased by more than LOST‐T revenue. For every dollar generated by LOST‐Ts, transportation spending increases by an estimated $1.76 and nontransportation spending decreases by an estimated $0.73.
    Type of Medium: Online Resource
    ISSN: 0275-1100 , 1540-5850
    URL: Issue
    URL: Article
    DOI: 10.1111/pbaf.v35.3
    DOI: 10.1111/pbaf.12072
    Language: English
    Publisher: Wiley
    Publication Date: 2015
    detail.hit.zdb_id: 2029127-9
    SSG: 3,6
    SSG: 3,7
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  • 4
    Online Resource
    Online Resource
    State LST Laws: A Comprehensive Analysis of the Laws Governing Local Sales Taxes
    Wiley ; 2017
    In:  Public Budgeting & Finance Vol. 37, No. 4 ( 2017-12), p. 25-46
    Details
    In: Public Budgeting & Finance, Wiley, Vol. 37, No. 4 ( 2017-12), p. 25-46
    Abstract: Local sales taxes (LSTs) have received growing attention over the past decade, but a fundamental aspect of LSTs has remained largely unexplored: How do state laws governing LSTs differ from one another? The literature acknowledges that state laws vary widely, but leaves the discussion at that. This research seeks to fill that void by presenting a comprehensive set of state LST laws and creating a resource that will enable researchers to consider these differences in their analyses. State LST laws are framed within the lenses of jurisdictional eligibility and discretionary authority.
    Type of Medium: Online Resource
    ISSN: 0275-1100 , 1540-5850
    URL: Issue
    URL: Article
    DOI: 10.1111/pbaf.v37.4
    DOI: 10.1111/pbaf.12171
    Language: English
    Publisher: Wiley
    Publication Date: 2017
    detail.hit.zdb_id: 2029127-9
    SSG: 3,6
    SSG: 3,7
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  • 5
    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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  • 6
    Online Resource
    Online Resource
    THE BARRIERS CREATED BY COMPLEXITY : A STATE-BY-STATE ANALYSIS OF LOCAL SALES TAX LAWS IN LIGHT OF THE WAYFAIR RULING
    University of Chicago Press ; 2019
    In:  National Tax Journal Vol. 72, No. 4 ( 2019-12-01), p. 777-800
    Details
    In: National Tax Journal, University of Chicago Press, Vol. 72, No. 4 ( 2019-12-01), p. 777-800
    Type of Medium: Online Resource
    ISSN: 0028-0283 , 1944-7477
    URL: Article
    DOI: 10.17310/ntj.2019.4.06
    Language: English
    Publisher: University of Chicago Press
    Publication Date: 2019
    detail.hit.zdb_id: 2032876-X
    detail.hit.zdb_id: 207077-7
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  • 7
    Online Resource
    Online Resource
    Local sales tax exportation: The impact of commuters, tourists, and college students on the tax base
    Wiley ; 2023
    In:  Public Budgeting & Finance
    Details
    In: Public Budgeting & Finance, Wiley
    Abstract: Nonresidents, such as commuters, tourists, and college students, are important components to many local governments' sales tax base. A single in‐commuter is estimated to contribute approximately $1000 to the local sales tax base, which translates to about 17% of the tax base for the median county in our sample. The contribution to local sales for a hotel night stay, our proxy for tourism, is estimated to be approximately $525 to the local sales tax base, which translates to about 12% of the tax base for the median county in our sample. We do not find evidence that college students contribute meaningfully to the local sales tax base. This paper informs policy conversations around tax leakage, revenue‐raising capacity, and the benefits and costs of local sales taxes.
    Type of Medium: Online Resource
    ISSN: 0275-1100 , 1540-5850
    URL: Article
    DOI: 10.1111/pbaf.12353
    Language: English
    Publisher: Wiley
    Publication Date: 2023
    detail.hit.zdb_id: 2029127-9
    SSG: 3,6
    SSG: 3,7
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  • 8
    Online Resource
    Online Resource
    Ethics by Design: The Impact of Form of Government on Municipal Corruption
    Wiley ; 2019
    In:  Public Administration Review Vol. 79, No. 4 ( 2019-07), p. 591-600
    Details
    In: Public Administration Review, Wiley, Vol. 79, No. 4 ( 2019-07), p. 591-600
    Abstract: While trust in government at all levels is at an all‐time low, actual corruption at the municipal level has been declining. One factor often credited with this decline is the introduction of the council‐manager form of government. One of the key reasons the council‐manager form was created in the early 1900s was to act as an antidote to the corruption prevalent in the big‐city machine politics of the era. Despite this, no one has tested whether the council‐manager form has in fact influenced the decline in corruption rates. This article uses a rare events logit model to analyze corruption convictions in municipalities between 1990 and 2010 to determine which factors, including form of government, affect the probability that a corrupt act will occur. The findings indicate that municipalities with the council‐manager form are 57 percent less likely to have corruption convictions than municipalities with the mayor‐council form .
    Type of Medium: Online Resource
    ISSN: 0033-3352 , 1540-6210
    URL: Issue
    URL: Article
    DOI: 10.1111/puar.2019.79.issue-4
    DOI: 10.1111/puar.13050
    RVK:
    MA 1000
    Language: English
    Publisher: Wiley
    Publication Date: 2019
    detail.hit.zdb_id: 2045553-7
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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  • 9
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    Online Resource
    The Impact of the Amazon Tax on Local Sales Tax Revenue in Urban and Rural Jurisdictions
    Wiley ; 2019
    In:  Public Budgeting & Finance Vol. 39, No. 2 ( 2019-06), p. 68-90
    Details
    In: Public Budgeting & Finance, Wiley, Vol. 39, No. 2 ( 2019-06), p. 68-90
    Abstract: E‐commerce has become an integral part of Americans’ lives and while it offers many benefits, it also represents forgone sales tax revenue for governments. Using a difference‐in‐differences model, this analysis examines how the Amazon tax affected local sales tax collections in North Carolina and whether that impact has been greater for urban, rural, or tourism‐rich counties. The results suggest that the Amazon tax increased revenues and urban jurisdictions benefit most. This finding is important for practitioners and policymakers as they consider the impact of policy changes, such as the South Dakota v. Wayfair ruling, on revenue capacity and financial management.
    Type of Medium: Online Resource
    ISSN: 0275-1100 , 1540-5850
    URL: Issue
    URL: Article
    DOI: 10.1111/pbaf.v39.2
    DOI: 10.1111/pbaf.12215
    Language: English
    Publisher: Wiley
    Publication Date: 2019
    detail.hit.zdb_id: 2029127-9
    SSG: 3,6
    SSG: 3,7
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  • 10
    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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