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This study empirically analyzes the role of sin taxes in short‐ and long‐run fiscal surplus and across US states via dynamic common correlated effects mean group (DCCEMG) and dynamic common correlated effects pooled mean group estimation (DCCEPMG) during a 36‐year period (1980–2015). Sin tax revenue increases long‐run fiscal surplus for all states, as shown in the log–log model; it also promotes short‐run state fiscal surplus for high‐income states, conservative state governments, and nonsouthern states. Compared to overall tax revenues that are elastic, sin taxes are inelastic revenue sources that promote states' long‐run fiscal surplus. Findings suggest that the effect of sin tax revenue on fiscal surplus varies based on state characteristics. This study contributes to the literature theoretically and practically. First, it marks an initial attempt to link sin taxes with states' fiscal conditions. Second, this study applies recent methodologies such as DCCEMG and DCCEPMG. Results offer practitioners valuable insight into the impacts of sin taxes on long‐run fiscal conditions.

Governments around the world have invested a great deal of time and energy to reform their administrative structures for increasing public officials' efficiency in internal affairs and improving citizens' satisfaction on public service. The literature on government reorganization, consisting mostly of in-depth case studies on the influential factors of government reorganization through a small-N sample of countries, has contributed to understanding the essence of government reorganization. This study raises its limitations and the necessity of follow-up studies examining the influential factors of demands and needs for government reorganization for diagnosis and prediction purposes through a large-N sample of individuals. In this vein, this study aims to perform logistic analysis to investigate the factors influencing the perceptions of survey respondents (i.e., the general public and government officials) on the need for government reorganization based on information and communications technology (ICT) in the Korean public sector. According to research findings, "possibility of conflict between security and smart work" and "urgency of responses to AI development" are associated with an increase in the perceived necessity to reorganize the ICT sector. On the other hand, "organizational amalgamation by integrating government-affiliated institutes" and "policy direction in the mobile era" are associated with a decrease in the perceived necessity to reorganize the ICT sector. These research findings suggest that scholars and practitioners need to consider multi-level factors of government reorganization when they conceive, design, adopt, and implement the restructuring of ICT-sector agencies.

This study empirically examines the roles of gubernatorial budgetary power and interest groups in vertical fiscal imbalances across US states via a two-step generalized method of moments estimation during a 22-year period . States' share of intergovernmental transfers and the local share of intergovernmental transfers are often affected by interaction between governors and interest groups, as are expenditure centralization and revenue/ expenditure centralization. Revenue decentralization and the local share of intergovernmental transfers are frequently influenced by cooperation between governors and interest groups via mutual support. Long-term cooperation and gridlock each influence expenditure centralization, revenue/ expenditure centralization, and revenue decentralization. Long-term cooperation is not statistically significant in terms of the state and local shares of intergovernmental transfers; that is, governors and interest groups cooperate in pursuit of short-term benefits rather than long-term results. Long-term political influence also has no impact, affirming a short-termoriented political viewpoint.