Financial Management in the Public Sector

Justin Marlowe is assistant professor of public affairs at the Daniel J. Evans School of Public Affairs at the University of Washington. He was previously on the faculty of the Department of Public Administration at the University of Kansas and served as analyst with the Council of State Governments. His research on public budgeting and finance, accounting, citizen participation and trust in government and other topics has been published in Public Budgeting and Finance, Journal of Public Administration Research and Theory, Municipal Finance Journal, Public Administration Review, International Journal of Public Administration and other journals. In 2007 he received the Jesse Burkhead Award for best article published in Public Budgeting and Finance. He has written two books including, "Management Policies in Local Government Finance," 6th Edition that will be published in 2010. He received his PhD in political science from the University of Wisconsin-Milwaukee in 2004.

VOLUME ONE What Is an 'Optimal' Tax System? - James Alm Why Do Tax and Expenditure Limitations Pass in State Elections? - James Alm and Mark Skidemore How Privatizations Affect the Level of Perceived Corruption - G. Gulsun Arikan The Effects of State and Local Taxes on Economic Development - Timothy Bartik A Review of Recent Research Evaluating Expenditures - Richard Bird Does It Matter How They Are Financed? Long-Term Infrastructure Partnerships - Pamela Bloomfield and F. Faniel Ahern Contracting Risks and Risk-Reduction Strategies Scarcity and Environmental Stress in Public Organizations - Barry Bozeman and E. Allen Slusher A Conjectural Essay The Effect of Constitutional Debt Limits on State Governments' Use of Public Authorities - Beverley Bunch Credit Risk, Credit Ratings and Municipal Bond Yields - John Capeci A Panel Study An Empirical Analysis of Theories on Factors Influencing State Government Accounting Disclosure - Rita Hartung Cheng Do People Want Something for Nothing? Public Opinion on Taxes and Government Spending - Jack Citrin Accounting and the Theory of the Firm - Ronald Coase Usefully Engaging Local Budget Analysts during Budget Execution - Charles Coe A Theory of the Budgetary Process - Otto Davis, M.A.H. Dempster and Aaron Wildavsky Decentralization and Local Government Borrowing Costs - Luiz DeMello The Case of Local Governments VOLUME TWO Intra-State Competition for Debt Resources - Dwight Denison, Merl Hackbart and Michael Moody Why the Government Budget Is too Small in a Democracy - Anthony Downs The Effect of Financial Constraints and Political Pressure on the Management of Public Pension Plans - Tim Eaton & John Nofsinger Citizen Participation in Budgeting Theory - Carol Ebdon and Aimee Franklin Signaling and Monitoring in Public-Sector Accounting - John Evans III and James Patton Homeowners, Municipal Corporate Governance and the Benefit View of the Property Tax - William Fischel Professionalism and Urban Reform - John Forrester An Organizational Perspective on Municipal Finance The Re-Budgeting Process in State Government - John Forrester The Case of Missouri Re-Budgeting - John Forrester and Daniel Mullins The Serial Nature of the Budgetary Process Does Performance Budgeting Work? An Examination of the Office of Management and Budget's PART Scores - John Gilmour and David Lewis Executive Leadership versus Budgetary Behavior - George Hale Fiscal Transparency - David Heald Concepts, Measurement and UK Practice State and Local Governments as Borrowers - W. Bartley Hildreth Strategic Choices in the Capital Market Budget Execution - S. Kenneth Howard Control versus Flexibility The Management of Hard Times - Todd Jick and Victor Murray Budget Cutbacks in Public Sector Organizations What's so Magical about Five Percent? A Nationwide Look at Factors That Influence the Optimal Size of State Rainy Day Funds - Philip Joyce A Century of Public Budgeting Reform - Janet Kelly The 'Key' Question Crashing through with Accrual-Output Price Budgeting in Australia - Joanne Kelly and John Wanna VOLUME THREE The Lack of a Budgetary Theory - V.O. Key Jr Budgetary Balance - Carol W. Lewis The Norm, Concept and Practice in Large U.S. Cities Public Opinion, Fiscal Illusion and Tax Revolution - David Lowery The Political Demise of the Property Tax Consumer Sovereignty and Quasi-Market Failure - David Lowery Taxing and Spending Politics - Susan MacManus A Generational Perspective Portfolio Selection - Harry Markowitz Developing of Local Government Debt Financing Markets - Christine Martell and George Guess Application of a Market-Based Framework Myth, Magic and Administrative Innovations - Roger Marz Local Government Accountants as Public Managers - Clifford McCue An Evolving Role The Risk-Return Paradox in Local Government Investing - Clifford McCue Government Decisions in Budgeting and Taxing - John Mikesell The Economic Logic Efficiency as a Competing Principle in Public Financial Management - Gerald Miller Corruption and Economic Growth - Pak Hung Mo Tax and Expenditure Limitations and State and Local Fiscal Structure - Daniel Mullins and Phillip Joyce An Empirical Assessment Public Pension Promises - Robert Novy-Marx & Joshua Rauh How Big Are They and What Are They Worth Participatory Budgeting in Porto Alegre - Andreas Novy and Bernhard Lebout Social Innovation and the Dialectical Relationship of State and Civil Society Determinants of Donations in Private Nonprofit Markets - Cagla Okten & Burton Weisbrod Fiscal Disruptions and City Responses - Michael Pagano Stability, Equilibrium and City Capital Budgeting VOLUME FOUR Location, Competition and Economic Development - Michael Porter Local Clusters in a Global Economy Accountability Institutions and the Policy Process - Paul Posner The United States Experience The Continuity of Change - Paul Posner Public Budgeting and Finance Reforms over 70 Years Simple Tools for Evaluating Revenue Performance in a Developing Country - Mahesh Purohit Economics and the Political Process - Alice Rivlin Budget Theory and Budget Practice - Irene Rubin How Good the Fit? The Pure Theory of Public Expenditure - Paul Samuelson How Much Do Government Services Really Cost? - E.S. Savas The Road to PPB - Allen Schick The States of Budget Reform Does Budgeting Have a Future? - Allen Schick Inter-Municipal Competition, Budget-Maximizing Bureaucrats and the Level of Suburban Competition - Mark Schneider Do Tax and Expenditure Limitations Affect Local Government Budgets? Evidence from Panel Data - Ronald Shadbegian Fiscal Decentralization in Developing and Transition Economies - Anwar Shah Progress, Problems and Promise A Typology of Budgetary Environments - Jeffrey Straussman Notes on the Prospects for Reform A Pure Theory of Local Expenditures - Charles Tiebout Political Implications of Budgetary Reform - Aaron Wildavsky Public and Private Bureaucracies - Oliver Williamson A Transaction Cost Economics Perspective Mission-Market Tensions and Nonprofit - Dennis Youn, Taehyun Jung & Rick Aranson State Infrastructure Banks and Borrowing Costs for Transportation Projects - Juita-Elena Yusef et al