{"title":"Government Budgeting and Expenditure Management: Principles and International Practice, by Salvatore Schiavo‐Campo. New York, NY: Routledge, 2017.","authors":"V. Tanzi","doi":"10.1111/PBAF.12192","DOIUrl":"https://doi.org/10.1111/PBAF.12192","url":null,"abstract":"","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/PBAF.12192","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42408457","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Studies find minimal evidence that general†purpose local governments draw down slack resources set aside during prosperous times to contend with economic downturns; although they maintain, in some cases, unrestricted fund balances well in excess of professionally recommended levels. Replicating divergence from the trend methodology in the state of Illinois that provides greater discretion to create and use savings, the analysis finds counties budget slack resources counter†cyclically (in downturn but not in upturn years) when controlling for political/institutional, revenue, economic, and demographic factors. This article discusses plausible alternative explanations for non†findings to explore in future studies.
{"title":"The Stabilization Effect of Local Government Savings: The Case of Illinois Counties","authors":"L. Stewart, J. Hamman, Stephanie A. Pink-Harper","doi":"10.1111/PBAF.12185","DOIUrl":"https://doi.org/10.1111/PBAF.12185","url":null,"abstract":"Studies find minimal evidence that general†purpose local governments draw down slack resources set aside during prosperous times to contend with economic downturns; although they maintain, in some cases, unrestricted fund balances well in excess of professionally recommended levels. Replicating divergence from the trend methodology in the state of Illinois that provides greater discretion to create and use savings, the analysis finds counties budget slack resources counter†cyclically (in downturn but not in upturn years) when controlling for political/institutional, revenue, economic, and demographic factors. This article discusses plausible alternative explanations for non†findings to explore in future studies.","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/PBAF.12185","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48460827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Farewell and Best Wishes: Farewell and Best Wishes","authors":"P. Joyce, W. Simonsen","doi":"10.1111/PBAF.12186","DOIUrl":"https://doi.org/10.1111/PBAF.12186","url":null,"abstract":"","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/PBAF.12186","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45441764","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Guess, George M. 2015. Government Budgeting: A Practical Approach. Albany, NY: SUNY Press. 211 pp. $30. ISBN‐13: 9781438456683.","authors":"A. Franklin","doi":"10.1111/PBAF.12164","DOIUrl":"https://doi.org/10.1111/PBAF.12164","url":null,"abstract":"","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/PBAF.12164","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44452666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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