Foreword
Preface Robert D. Ebel and John E. Petersen
I. The Economic, Demographic and Institutional Framework
1. Introduction: State and Local Government Finance in the United
States Robert D. Ebel, John E. Petersen and Ha T. T. Vu
2. The Constitutional Frameworks of State and Local Government
Finance John Kincaid
3. Federalism Trends, Tensions and Outlook Timothy J. Conlan and
Paul L. Posner
4. State and Local Government Finance: Why It Matters Serdar
Yilmaz, François Vaillancourt, and Bernard Dafflon
5. State and Local Governments and the National Economy Rick
Mattoon and Leslie McGranahan
6. Evolving Financial Architecture of State and Local Governments
Sally Wallace
7. Profiles of Local Government Finance Christine R. Martell and
Adam Greenwade
8. Federal Preemption of Revenue Autonomy James R. Eads, Jr.
9. State Intergovernmental Grant Programs Ronald C. Fisher and
Andrew Bristle
10. State and Local Fiscal Institutions in Recession and Recovery
Tracy M. Gordon
II. Impacts and Implications of the Great Recession: Current
Revenues and Expenditures; Capital Budgeting, Borrowing and
Debt
11. Real Property Tax Michael E. Bell
12. State Personal Income Taxes Joseph J. Cordes and Jason N.
Juffras
13. State Corporate Income Taxes David Brunori
14. Entity Taxation of Business Enterprise LeAnn Luna, Matthew N.
Murray and Zhou Yang
15. Implications of a Federal Value Added Tax for State and Local
Governments Harley T. Duncan
16. Retail Sales and Use Taxation William F. Fox
17. Local Revenue Diversification: User Charges, Sales Taxes, and
Income Taxes David L. Sjoquist and Rayna
Stoycheva
18. State Tax Administration: Seven Problems in Search of a
Solution Billy Hamilton
19. Revenue Estimation Norton Francis
III. Direct Operating Expenditures
20. Providing and Financing K-12 Education Daphne Kenyon
21. The Social Safety Net, Health Care, and the Great Recession
Thomas Gais, Donald Boyd, and Lucy Dadayan
22. Transportation Finance Jonathan L. Gifford
23 Housing Policy in the U.S.: The Evolving Subnational Role Robert
M. Buckley and Alex F. Schwartz
IV. Capital Spending and Finance
24. Capital Budgeting and Spending Justin Marlowe
25. Financial Markets and State and Local Governments John E.
Petersen and Richard Ciccarone
26. Infrastructure Privatization in the United States in the New
Millennium Ellen Dannin and Lee Cokorinos
V. Further Impacts on Financial Activities and Processes
27. Financial Emergencies: Default and Bankruptcy James E.
Spiotto
28. Government Financial Reporting Standards: Reviewing the Past
and Present, Anticipating the Future Craig D. Shoulders and Robert
J. Freeman
29. Pullback Management: State Budget Execution During Periods of
Rapidly Declining Revenues Carolyn Boudreaux and W. Bartley
Hildreth
30. Public Employee Pensions and Investments Siona
Listokin-Smith
31. Accomplishing State Budget Policy and Process Reforms Iris J.
Lav
32. Fiscal Austerity and the Future of Federalism Rudolph G.
Penner
33. Achieving Fiscal Sustainability for State and Local Governments
Robert B. Ward
34. The Intergovernmental Grant System Raymond C. Scheppach
35 Community Associations at Middle Age: Considering the Options
Robert H. Nelson
Index
Robert D. Ebel is Executive Director of the State of Connecticut
Tax Study Commission (2015-16). Previously, he was Research
Professor of Economics at the University of the District of
Columbia. For the period 2006-2009 he served as Deputy Chief
Financial Officer for Revenue analysis and Chief Economist for the
Washington, DC government. Earlier, Ebel was a Senior Fellow at the
Urban Institute/Brookings Institution Tax Policy Center (TPC) and
Lead
Economist for the World Bank Institute's Capacity Building programs
on Public Finance, Intergovernmental Relations, and Local Financial
Management.
John Petersen is Professor of Public Policy and Finance at the
School of Public Policy, George Mason University. Prior to joining
the faculty, he was President and Division Director of the
Government Finance Group, a financial research and advisory firm.
Earlier, Petersen served as Senior Director of the Government
Finance Research Center of the Government Finance Officers
Association. Petersen has written the finance column for Governing
Magazine for twenty years and in 2011
received the Ken Howard Lifetime Achievement Award from the
Association for Budgeting and Financial Management.
"The Oxford Handbook of State and Local Government Finance should
be required reading for policy makers at all levels of government
and for anyone interested in the health of the state and local
sector. The Handbook addresses current and ongoing challenges
facing state and local governments and the authors list reads like
a Who's Who of state and local government experts."--Chris Hoene,
Director, Center for Research and Innovation, National League
of
Cities
"Robert Ebel and John Petersen have assembled an all-star cast of
academicians, practitioners, and public intellectuals who shine a
bright light on a technically difficult-to-understand, yet
certainly a most timely topic. The Oxford Handbook of State and
Local Government Finance should be required reading not just for
academics and practitioners who work in this field. It is a
must-read for policy makers, candidates for public office,
editorial offices
of the popular media, and the everyday citizen all of whom can play
a vital role in strengthening the underlying system of resource
generation for public services. Ebel and Petersen's tome is an
outstanding
contribution to the contemporary debates."--Michael A. Pagano,
Dean, College of Urban Planning and Public Affairs, University of
Illinois at Chicago
"The 35 essays in this volume address a wide span of state and
local government finance topics. The volume also provides useful,
timely coverage of pension issues and of municipal default and
bankruptcy. Recommended." --CHOICE
"[T]he book is edited by two experts whose extensive US experience
has been widened and deepened by international aid work in fiscal
decentralization and local government financial management. From
this, they learned not only the knowledge gaps in their own country
but also what sort of things matter to making societies sustainable
with a set of outcomes that benefit the many." -- Public
Administration and Development
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