메뉴 건너뛰기




Volumn 72, Issue 2, 2012, Pages 187-195

Budget Slack, Institutions, and Transparency

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84863012635     PISSN: 00333352     EISSN: 15406210     Source Type: Journal    
DOI: 10.1111/j.1540-6210.2011.02491.x     Document Type: Article
Times cited : (43)

References (45)
  • 1
    • 84928461447 scopus 로고
    • Balanced Budgets and State Surpluses: The Politics of Budgeting in Illinois
    • Albritton, Robert B., and Ellen M. Dran 1987. Balanced Budgets and State Surpluses: The Politics of Budgeting in Illinois. Public Administration Review 47(2): 143-52.
    • (1987) Public Administration Review , vol.47 , Issue.2 , pp. 143-152
    • Albritton, R.B.1    Dran, E.M.2
  • 2
    • 33750253286 scopus 로고    scopus 로고
    • The Causes of Fiscal Transparency: Evidence from the U.S. States. Special issue
    • Alt, James E., David Dreyer Lassen, and Shanna Rose 2006. The Causes of Fiscal Transparency: Evidence from the U.S. States. Special issue, IMF Staff Papers 53: 30-57.
    • (2006) IMF Staff Papers , vol.53 , pp. 30-57
    • Alt, J.E.1    Dreyer Lassen, D.2    Rose, S.3
  • 3
    • 0347444322 scopus 로고
    • A Critique of the Effectiveness of Tax and Expenditure Limitations
    • Bails, Dale. 1982. A Critique of the Effectiveness of Tax and Expenditure Limitations. Public Choice 38(2): 129-38.
    • (1982) Public Choice , vol.38 , Issue.2 , pp. 129-138
    • Bails, D.1
  • 4
    • 0000841798 scopus 로고
    • On the Determination of the Public Debt
    • Barro, Robert J. 1979. On the Determination of the Public Debt. Journal of Political Economy 87(5): 940-71.
    • (1979) Journal of Political Economy , vol.87 , Issue.5 , pp. 940-971
    • Barro, R.J.1
  • 5
    • 0344895869 scopus 로고    scopus 로고
    • How Much Should We Trust Differences-in-Differences Estimates?
    • Bertrand, Marianne, Esther Duflo, and Sendhil Mullainathan 2004. How Much Should We Trust Differences-in-Differences Estimates? Quarterly Journal of Economics 119(1): 249-75.
    • (2004) Quarterly Journal of Economics , vol.119 , Issue.1 , pp. 249-275
    • Bertrand, M.1    Duflo, E.2    Mullainathan, S.3
  • 6
    • 84863015582 scopus 로고
    • Revenue Forecasting Errors in Pennsylvania Local Government Budgeting: Sources of Variation
    • Bretschneider, Stuart, Beverly Bunch, and Wilpen Gorr 1992. Revenue Forecasting Errors in Pennsylvania Local Government Budgeting: Sources of Variation. Public Budgeting and Financial Management 4(3): 721-43.
    • (1992) Public Budgeting and Financial Management , vol.4 , Issue.3 , pp. 721-743
    • Bretschneider, S.1    Bunch, B.2    Gorr, W.3
  • 7
    • 38249014462 scopus 로고
    • Economic, Organizational, and Political Influences on Biases in Forecasting State Sales Tax Receipts
    • Bretschneider, Stuart, and Wilpen Gorr 1992. Economic, Organizational, and Political Influences on Biases in Forecasting State Sales Tax Receipts. International Journal of Forecasting 7(4): 457-66.
    • (1992) International Journal of Forecasting , vol.7 , Issue.4 , pp. 457-466
    • Bretschneider, S.1    Gorr, W.2
  • 8
    • 38249025537 scopus 로고
    • Political and Organizational Influences on the Accuracy of Forecasting State Government Revenues
    • Bretschneider, Stuart., Wilpen Gorr, Gloria Grizzle, and Earle Klay 1989. Political and Organizational Influences on the Accuracy of Forecasting State Government Revenues. International Journal of Forecasting 5(3): 307-19.
    • (1989) International Journal of Forecasting , vol.5 , Issue.3 , pp. 307-319
    • Bretschneider, S.1    Gorr, W.2    Grizzle, G.3    Klay, E.4
  • 9
    • 38249026096 scopus 로고
    • An Empirical Examination of Bias in Revenue Forecasts by State Governments
    • Cassidy, Glenn, Mark S. Kamlet, and Daniel S. Nagin 1989. An Empirical Examination of Bias in Revenue Forecasts by State Governments. International Journal of Forecasting 5(3): 321-31.
    • (1989) International Journal of Forecasting , vol.5 , Issue.3 , pp. 321-331
    • Cassidy, G.1    Kamlet, M.S.2    Nagin, D.S.3
  • 10
    • 33244490132 scopus 로고    scopus 로고
    • State Rainy Day Funds and Fiscal Crises: Rainy Day Funds and the 1990-1991 Recession Revisited
    • Douglas, James W., and Ronald Keith Gaddie 2002. State Rainy Day Funds and Fiscal Crises: Rainy Day Funds and the 1990-1991 Recession Revisited. Public Budgeting and Finance 22(1): 19-30.
    • (2002) Public Budgeting and Finance , vol.22 , Issue.1 , pp. 19-30
    • Douglas, J.W.1    Gaddie, R.K.2
  • 12
    • 84863040971 scopus 로고    scopus 로고
    • Rainy Day Funds: Opportunities for Reform. Washington, DC: Center for Budget and Policy Priorities.
    • Filipowich, Brian, and Elizabeth McNichol 2007. Rainy Day Funds: Opportunities for Reform. Washington, DC: Center for Budget and Policy Priorities.
    • (2007)
    • Filipowich, B.1    McNichol, E.2
  • 13
    • 84863064075 scopus 로고    scopus 로고
    • Financial Management for Public, Health, and Not-for-Profit Organizations. Upper Saddle River, NJ: Prentice Hall.
    • Finkler, Steven A. 2010. Financial Management for Public, Health, and Not-for-Profit Organizations. Upper Saddle River, NJ: Prentice Hall.
    • (2010)
    • Finkler, S.A.1
  • 14
    • 84863019212 scopus 로고    scopus 로고
    • Transparency in the Budget Process. Legal Studies Research Paper no. C06-2, University of Southern California, Gould Law School.
    • Garrett, Elizabeth, and Adrian Vermeule 2006. Transparency in the Budget Process. Legal Studies Research Paper no. C06-2, University of Southern California, Gould Law School.
    • (2006)
    • Garrett, E.1    Vermeule, A.2
  • 15
    • 0013304065 scopus 로고
    • Do State Revenue Forecasters Utilize Available Information?
    • Gentry, William M. 1989. Do State Revenue Forecasters Utilize Available Information? National Tax Journal 42(4): 429-39.
    • (1989) National Tax Journal , vol.42 , Issue.4 , pp. 429-439
    • Gentry, W.M.1
  • 16
    • 84863040973 scopus 로고
    • Preparing for the Next Recession: Rainy Day Funds and Other Tools for the States. Legislative Finance Paper no. 41, National Conference of State Legislatures.
    • Gold, S. D. 1983. Preparing for the Next Recession: Rainy Day Funds and Other Tools for the States. Legislative Finance Paper no. 41, National Conference of State Legislatures.
    • (1983)
    • Gold, S.D.1
  • 17
    • 34248039696 scopus 로고    scopus 로고
    • The Role of Slack in Local Government Finances
    • Hendrick, Rebecca. 2006. The Role of Slack in Local Government Finances. Public Budgeting and Finance 26(1): 14-46.
    • (2006) Public Budgeting and Finance , vol.26 , Issue.1 , pp. 14-46
    • Hendrick, R.1
  • 18
    • 34248063005 scopus 로고    scopus 로고
    • Budget Stabilization Fund: Structural Features of the Enabling Legislation and Balance Levels
    • Hou, Yilin. 2004. Budget Stabilization Fund: Structural Features of the Enabling Legislation and Balance Levels. Public Budgeting and Finance 24(3): 38-64.
    • (2004) Public Budgeting and Finance , vol.24 , Issue.3 , pp. 38-64
    • Hou, Y.1
  • 19
    • 65249130572 scopus 로고    scopus 로고
    • State Saving Behavior: Effects of Two Fiscal and Budgetary Institutions
    • Hou, Yilin, and William D. Duncombe 2008. State Saving Behavior: Effects of Two Fiscal and Budgetary Institutions. Public Budgeting and Finance 28(3): 48-67.
    • (2008) Public Budgeting and Finance , vol.28 , Issue.3 , pp. 48-67
    • Hou, Y.1    Duncombe, W.D.2
  • 20
    • 37249040342 scopus 로고    scopus 로고
    • A Framework for Understanding State Balanced Budget Requirement Systems: Reexamining Distinctive Features and an Operational Definition
    • Hou, Yilin, and Daniel L. Smith 2006. A Framework for Understanding State Balanced Budget Requirement Systems: Reexamining Distinctive Features and an Operational Definition. Public Budgeting and Finance 26(3): 22-45.
    • (2006) Public Budgeting and Finance , vol.26 , Issue.3 , pp. 22-45
    • Hou, Y.1    Smith, D.L.2
  • 21
    • 84934563162 scopus 로고
    • Whom Do You Trust?, An Analysis of Executive and Congressional Economic Forecasts
    • Kamlet, Mark S., David C. Mowery, and Tsai-Tsu Su 1987. Whom Do You Trust?, An Analysis of Executive and Congressional Economic Forecasts. Journal of Policy Analysis and Management 6(3): 365-84.
    • (1987) Journal of Policy Analysis and Management , vol.6 , Issue.3 , pp. 365-384
    • Kamlet, M.S.1    Mowery, D.C.2    Su, T.-T.3
  • 22
    • 0013302572 scopus 로고    scopus 로고
    • Rainy Day Funds and State Government Savings
    • Knight, Brian, and Arik Levinson 1999. Rainy Day Funds and State Government Savings. National Tax Journal 52(3): 459-72.
    • (1999) National Tax Journal , vol.52 , Issue.3 , pp. 459-472
    • Knight, B.1    Levinson, A.2
  • 23
    • 84863059748 scopus 로고    scopus 로고
    • Local Government Revenue Forecasting: The California County Experience
    • Kong, Dongsung. 2007. Local Government Revenue Forecasting: The California County Experience. Journal of Public Budgeting, Accounting and Financial Management 19(2): 178-99.
    • (2007) Journal of Public Budgeting, Accounting and Financial Management , vol.19 , Issue.2 , pp. 178-199
    • Kong, D.1
  • 24
    • 84863064072 scopus 로고    scopus 로고
    • Transparency in Government Operations. Occasional Paper no. 158, International Monetary Fund.
    • Kopits, George, and Jon Craig 1998. Transparency in Government Operations. Occasional Paper no. 158, International Monetary Fund.
    • (1998)
    • Kopits, G.1    Craig, J.2
  • 25
    • 33744741990 scopus 로고    scopus 로고
    • Political Appointments, Civil Service Systems, and Bureaucratic Competence: Organizational Balancing and Executive Branch Revenue Forecasts in the American States
    • Krause, George A., David E. Lewis, and James W. Douglas 2006. Political Appointments, Civil Service Systems, and Bureaucratic Competence: Organizational Balancing and Executive Branch Revenue Forecasts in the American States. American Journal of Political Science 50(3): 770-87.
    • (2006) American Journal of Political Science , vol.50 , Issue.3 , pp. 770-787
    • Krause, G.A.1    Lewis, D.E.2    Douglas, J.W.3
  • 26
    • 25144483806 scopus 로고
    • The Misrepresentation of Information in Government Budgeting
    • edited by Lee S. Sproull and Patrick D. Larkey, Greenwich, CT: JAI Press.
    • Larkey, Patrick D., and Richard A. Smith 1982. The Misrepresentation of Information in Government Budgeting. In Advances in Information Processing in Organizations, edited by Lee S. Sproull and Patrick D. Larkey, 63-93. Greenwich, CT: JAI Press.
    • (1982) Advances in Information Processing in Organizations , pp. 63-93
    • Larkey, P.D.1    Smith, R.A.2
  • 27
    • 0343582159 scopus 로고
    • Bias in the Formulation of Local Government Budget Problems.
    • Larkey, Patrick D., and Richard A. Smith 1989 Bias in the Formulation of Local Government Budget Problems. Policy Sciences 22(2): 123-66.
    • (1989) Policy Sciences , vol.22 , Issue.2 , pp. 123-166
    • Larkey, P.D.1    Smith, R.A.2
  • 28
    • 0000614615 scopus 로고    scopus 로고
    • Balanced Budgets and Business Cycles: Evidence from the States
    • Levinson, Arik. 1998. Balanced Budgets and Business Cycles: Evidence from the States. National Tax Journal 51(4): 715-32.
    • (1998) National Tax Journal , vol.51 , Issue.4 , pp. 715-732
    • Levinson, A.1
  • 29
    • 0002226230 scopus 로고
    • Optimal Fiscal and Monetary Policy in an Economy without Capital
    • Lucas, Robert, Jr., and Nancy L. Stokey 1983. Optimal Fiscal and Monetary Policy in an Economy without Capital. Journal of Monetary Economics 12(1): 55-93.
    • (1983) Journal of Monetary Economics , vol.12 , Issue.1 , pp. 55-93
    • Lucas, R.J.1    Stokey, N.L.2
  • 30
    • 0011657480 scopus 로고    scopus 로고
    • Accuracy and Rationality of State General Fund Revenue Forecasts: Evidence from Panel Data
    • Mocan, H. Naci, and Sam Azad 2005. Accuracy and Rationality of State General Fund Revenue Forecasts: Evidence from Panel Data. International Journal of Forecasting 11(3): 417-27.
    • (2005) International Journal of Forecasting , vol.11 , Issue.3 , pp. 417-427
    • Mocan, H.N.1    Azad, S.2
  • 31
    • 0000058335 scopus 로고
    • The Political Business Cycle
    • Nordhaus, William D. 1975. The Political Business Cycle. Review of Economic Studies 42(2): 169-90.
    • (1975) Review of Economic Studies , vol.42 , Issue.2 , pp. 169-190
    • Nordhaus, W.D.1
  • 32
    • 0000206660 scopus 로고
    • State Responses to Fiscal Crises: The Effects of Budgetary Institutions and Politics
    • Poterba, James. 1994. State Responses to Fiscal Crises: The Effects of Budgetary Institutions and Politics. Journal of Political Economy 102(4): 799-821.
    • (1994) Journal of Political Economy , vol.102 , Issue.4 , pp. 799-821
    • Poterba, J.1
  • 33
    • 0346319331 scopus 로고    scopus 로고
    • The Effect of Underforecasting on the Accuracy of Revenue Forecasts by State Governments
    • Rodgers, Robert, and Philip Joyce 1996. The Effect of Underforecasting on the Accuracy of Revenue Forecasts by State Governments. Public Administration Review 56(1): 48-56.
    • (1996) Public Administration Review , vol.56 , Issue.1 , pp. 48-56
    • Rodgers, R.1    Joyce, P.2
  • 34
    • 0002489013 scopus 로고
    • Equilibrium Political Budget Cycles
    • Rogoff, Kenneth. 1990. Equilibrium Political Budget Cycles. American Economic Review 80(1): 21-36.
    • (1990) American Economic Review , vol.80 , Issue.1 , pp. 21-36
    • Rogoff, K.1
  • 35
    • 43949084720 scopus 로고    scopus 로고
    • The Political Manipulation of U.S. State Rainy Day Funds under Rules versus Discretion
    • Rose, Shanna. 2008. The Political Manipulation of U.S. State Rainy Day Funds under Rules versus Discretion. State Politics and Policy Quarterly 8(2): 150-76.
    • (2008) State Politics and Policy Quarterly , vol.8 , Issue.2 , pp. 150-176
    • Rose, S.1
  • 36
    • 62249216714 scopus 로고    scopus 로고
    • The Impact of State Rainy Day Funds in Easing State Fiscal Crises During the 1990-1991 Recession
    • Sobel, Russell S., and Randall G. Holcombe 1996. The Impact of State Rainy Day Funds in Easing State Fiscal Crises During the 1990-1991 Recession. Public Budgeting and Finance 16(3): 28-48.
    • (1996) Public Budgeting and Finance , vol.16 , Issue.3 , pp. 28-48
    • Sobel, R.S.1    Holcombe, R.G.2
  • 38
    • 0039285568 scopus 로고
    • Local Government Reserve Funds: Policy Alternatives and Political Strategies
    • Tyer, Charlie. 1993. Local Government Reserve Funds: Policy Alternatives and Political Strategies. Public Budgeting and Finance 13(2): 75-84.
    • (1993) Public Budgeting and Finance , vol.13 , Issue.2 , pp. 75-84
    • Tyer, C.1
  • 39
    • 85014970988 scopus 로고
    • Optimal Government Budgeting Contingency Reserve Funds
    • Vasche, Jon David, and Brad Williams 1987. Optimal Government Budgeting Contingency Reserve Funds. Public Budgeting and Finance 7(1): 66-82.
    • (1987) Public Budgeting and Finance , vol.7 , Issue.1 , pp. 66-82
    • Vasche, J.D.1    Williams, B.2
  • 40
    • 79960282586 scopus 로고    scopus 로고
    • Consistent Underestimation Bias, the Asymmetric Loss Function and Homogeneous Sources of Bias in Revenue Forecasting
    • Voorhees, William. 2006. Consistent Underestimation Bias, the Asymmetric Loss Function and Homogeneous Sources of Bias in Revenue Forecasting. Journal of Public Budgeting, Accounting and Financial Management 18(1): 61-76.
    • (2006) Journal of Public Budgeting, Accounting and Financial Management , vol.18 , Issue.1 , pp. 61-76
    • Voorhees, W.1
  • 41
    • 0037410307 scopus 로고    scopus 로고
    • Are Budget Stabilization Funds Only the Illusion of Savings: Evidence from Stationary Panel Data
    • Wagner, Gary A. 2003. Are Budget Stabilization Funds Only the Illusion of Savings: Evidence from Stationary Panel Data. Quarterly Review of Economics and Finance 43(2): 213-38.
    • (2003) Quarterly Review of Economics and Finance , vol.43 , Issue.2 , pp. 213-238
    • Wagner, G.A.1
  • 42
    • 14544305523 scopus 로고    scopus 로고
    • The Bond Market and Fiscal Institutions: Have Budget Stabilization Funds Reduced State Borrowing Costs?
    • Wagner, Gary A. 2004 The Bond Market and Fiscal Institutions: Have Budget Stabilization Funds Reduced State Borrowing Costs? National Tax Journal 58(4): 785-804.
    • (2004) National Tax Journal , vol.58 , Issue.4 , pp. 785-804
    • Wagner, G.A.1
  • 43
    • 33244472367 scopus 로고    scopus 로고
    • State Budget Stabilization Fund Adoption: Preparing for the Next Recession or Circumventing Fiscal Constraints?
    • Wagner, Gary A., and Russell Sobel 2006. State Budget Stabilization Fund Adoption: Preparing for the Next Recession or Circumventing Fiscal Constraints? Public Choice 126(1): 177-99.
    • (2006) Public Choice , vol.126 , Issue.1 , pp. 177-199
    • Wagner, G.A.1    Sobel, R.2
  • 44
    • 84863064074 scopus 로고    scopus 로고
    • Picking Numbers: Explaining Bias and Inaccuracy in Revenue Estimates. Unpublished manuscript.
    • Wallack, Jessica S. 2007. Picking Numbers: Explaining Bias and Inaccuracy in Revenue Estimates. Unpublished manuscript.
    • (2007)
    • Wallack, J.S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.