Public Budgeting & Finance is the premier academic journal for cutting-edge research on budgeting & financial management in the public sector.

Joined January 2018
18 Photos and videos
Do bond elections reflect what voters want? New research by Dr. Pearson-Merkowitz and co-authors finds that only about half of voters understand how bonds are financed, and that simple informational cues can shift preferences between bonds and taxes doi.org/10.1111/pbaf.70014
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How has the market for municipal financial advice changed? New research by Drs. Garrett and Malakar shows fewer operating municipal advisors since 2000 creating highly persistent advisor relationships, with implications for complexity and disclosure doi.org/10.1111/pbaf.70010
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How do counties respond to neighboring property tax rates? New research by Dr. Kopplin finds strong evidence of horizontal fiscal competition in U.S. metro areas, with suburban counties mimicking neighbors more than urban counties doi.org/10.1111/pbaf.70011
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Do fiscal rules improve budget discipline at the local level? New research by Drs. Jochimsen and Raffer shows that debt rules and expenditure rules are associated with budget discipline across European countries and rule strength matters more than adoption doi.org/10.1111/pbaf.70012
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How does auditing improve fiscal transparency? New research by Drs. Deng, Xu and Wang shows that auditing enhances fiscal transparency worldwide, though its effects vary by level of economic development, underscoring the importance of auditing institutions doi.org/10.1111/pbaf.70009
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What do we really know about budget forecasting methods? New research by Drs. Kara and Şengüler reviews 69 peer reviewed studies and finds no single best approach. Method depends on context, data and institutional setting, supporting a pluralistic approach doi.org/10.1111/pbaf.70008
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How does automatic indexation drive public sector cost growth? New research by Drs. Rissanen, Savolainen, and Collan introduces a system dynamics model showing how index linked costs can accelerate spending during inflation spikes: doi.org/10.1111/pbaf.70007
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How do states use multi-year expenditure forecasts in practice? New research by Drs. Khalaf, Carroll, and Pham finds that states use forecasts to guide maintenance focus, meet statutory requirements, and communicate. Medicaid remains a challenge: doi.org/10.1111/pbaf.70006
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How does fiscal balance shape government debt outcomes in Africa? New research by Drs. Kusi, Asante, and Dzeha finds that stronger fiscal balance reduces debt in both IMF and non-IMF settings, with larger effects during IMF supported periods: doi.org/10.1111/pbaf.70005
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Impoundment is back at the center of U.S. budget politics. Dr. Joyce examines the history of impoundment, the constitutionality, and actions by the Trump administration and raises key questions about executive power, Congress, and separation of powers. doi.org/10.1111/pbaf.70004
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State & local governments face mounting OPEB liabilities distinct from pensions and far less prefunded. New research shows that moderate benefit changes plus partial prefunding can stabilize costs for most districts though the politics are hard. doi.org/10.1111/pbaf.70003
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Check out this article by Drs. Brunner, Schwegman and Simonsen! Using robust methods, find the higher the growth of Hispanic families in a school district, the less non-Hispanic White families trust the district and are less willing to pay more in taxes. doi.org/10.1111/pbaf.70002
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New article alert! 🚨 Dr. Eisenhauer's article discusses the firearm and ammunition taxes in California and Colorado. By failing to consider price elasticities, these states overestimated revenue meaning that budgets will not be fulfilled. Read more here: doi.org/10.1111/pbaf.70001
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Check out the article by Dr. Savage and Dr. Whitener where they compare the FY 2018 and FY 2025 federal budgets. Both formed under unified Republican control. Reconciliation sustained tax policy over engaging with mandatory spending growth. Read more here: doi.org/10.1111/pbaf.70000
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Check out our latest article! Drs. Ivonchyk and Kim find that year-to-year revisions in MD&As have declined over time, but the decline is less for governments with higher auditor compensation and those governments with changes in long-term cash solvency: doi.org/10.1111/pbaf.12406
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Read Dr. Doan's new article to learn more about fiscal decentralization and its effects on public services and efficiency of delivery. He finds decentralization is negatively associated with tax compliance time, particularly in developing countries: doi.org/10.1111/pbaf.12404
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In Drs Badawy and Husseiny new article "Measuring Fiscal Policy Uncertainty: The Case of Egypt," the authors explore fiscal policy's effect on economic factors and offer up a quantitative composite index they apply to Egypt from 1982 to 2023. Read it now: onlinelibrary.wiley.com/doi/…
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Read this book review of covering Fixing Social Security: The Politics of Reform in a Polarized Age by R. Douglas Arnold. In this book review, Dr. White provides background and context, summarizes the contents and contributions, and offers a commentary: onlinelibrary.wiley.com/doi/…
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🚨Hot off the press🚨 Check out our latest article by Dr. Douglas and his co-authors on "Budgeting for Innovation: How Funding Strategies Enable or Constrain Public Sector Experimentation" to learn more about earmarked and hodgepodge funding of experiments doi.org/10.1111/pbaf.12402
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