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Evaluating the Effect of Differences in Revenue Systems on the Fiscal Health of Large U.S. Cities
Documentos de TrabalhoJunho 2017Sustainable fiscal health is crucial for cities. To do this, they must be able to generate flows of revenue over time sufficient to pay for needed services, even as the cost of those services grows....
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Indicadores de Gestão Fiscal e de Qualidade do Gasto nos Municípios Brasileiros
Impactos da Lei de Responsabilidade Fiscal nas PrefeiturasDocumentos de TrabalhoMaio 2017José Roberto Rodrigues Afonso, Kleber Pacheco de Castro, Marcos Hecksher, Alexandre Sobreira Cialdini, and Fabrício Marques SantosCom o intuito de tentar captar o comportamento incentivado pela LRF no âmbito dos governos locais, este trabalho visou construir e analisar indicadores de performance para observar a tend...
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Measuring the Fiscal Health of Municipalities
Documentos de TrabalhoMaio 2017Bruce McDonald IIIOne of the difficulties faced in the effective and efficient management of public organizations is the understanding of when the organization is experiencing financial distress. Administrators and...
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GASB 77
Revelación del costo de los incentivos en el impuesto a la propiedad inmobiliaria para empresasRevista Land LinesSetembro 2017Por Andrew WagamanLa declaración n.º 77 de la Junta de Normas Nacionales de Contabilidad exige que alrededor de 50.000 gobiernos estatales y locales informen la cantidad total de recaudación...
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Exploring the Linkage between Economic Base, Revenue Growth, and Revenue Stability in Large Municipal Governments
Documentos de TrabalhoMaio 2017Michael Overton and Robert BlandThe Great Recession had far-reaching consequences for the fiscal health of municipal governments. The deeply weakened economy has undermined the capacity of local governments to meet their financial...
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The Impact of Industrial Diversification and Clustering on the Volatility of City Budgets
Documentos de TrabalhoMaio 2017Michael Overton and Robert BlandBudget volatility—the difference between expected and actual revenues and expenditures—is a critical component to sustaining a local government’s fiscal health. While scholars have...
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Urban Property and Land Taxation in Argentina
The Challenge of DecentralizationDocumentos de TrabalhoAgosto 2017Cynthia Goytia and Marcela CristiniThe unsatisfactory operation of the fiscal federalism in Argentina has resulted in new reform initiatives to reduce the imbalances between collections of own resources and expenditures between the...
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Asymmetry in Municipal Government Responses in Growing vs. Shrinking Counties with Focus on Capital Spending
Documentos de TrabalhoNovembro 2017Biswa Das and Mark SkidmoreSpending by municipal governments in the United States increased by more than 250 percent between 1972 and 2012, faster than population growth (48 percent increase) and growth in median household...
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Financial Sustainability Index
A Self-Assessment Tool for Financial SustainabilityDocumentos de TrabalhoMaio 2017Shayne Kavanagh, Mark Pisano, Shui Yan Tang, Michael F. McGrath, Doug Linkhart, Monika Hudson, and Erik ColonThe Financial Sustainability Index is a companion document to the Financial Sustainability Framework. Both the Framework and the Index are built around six Leadership Strategies and eight...
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State Government and Urban Revitalization
How States Can Foster Stronger, More Inclusive CitiesDocumentos de TrabalhoAbril 2017Alan MallachThere are few actions that an urban municipality can take to further revitalization which are not directly or potentially subject to state laws, policies, and practices; while this is widely known,...
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