Local Governments’ Responses to Revenue Changes: The Effects of Unreserved General Fund Balances

Su, Min

doi:10.1080/01900692.2019.1663531

Cited by 5 publications

(2 citation statements)

References 22 publications

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“…Local governments accumulate fiscal reserves during times of economic expansion and drain them when facing contingencies like economic downturns or natural disasters (Su, 2019(Su, , 2020. Broadly, reserve funds serve a critical function in maintaining fiscal health (Hendrick, 2004(Hendrick, , 2006Wang and Scorsone, 2019), and researchers have built a considerable literature on fiscal reserves in general purpose local governments (Gorina, Maher, and Park, 2019).…”

Section: Introductionmentioning

confidence: 99%

Copy Once or Twice? Isomorphic Pressures and Special District Fiscal Reserves

Jones¹,

Reitano²

2023

Public Administration Quarterly

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Both general purpose local governments and special districts accumulate and drain fiscal reserves to prepare for and respond to financial uncertainty. Whether or not fiscal reserves behavior are subject to isomorphic pressures is an emerging question in the literature. While multiple papers have provided evidence of a single isomorphic pressure, no paper has separately tested for three distinct isomorphic pressures in the fiscal reserves literature. With a panel dataset of Kentucky school districts from 2004 to 2019, this article uses descriptive and inferential methods to provide evidence of coercive, normative, and mimetic isomorphic pressures. Collectively, these findings not only build the literature on special districts but call into question the role of normative pressures from the Government Finance Officers Association and coercive pressures from state-imposed fiscal reserve rules.

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Section: Introductionmentioning

confidence: 99%

Copy Once or Twice? Isomorphic Pressures and Special District Fiscal Reserves

Jones¹,

Reitano²

2023

Public Administration Quarterly

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“…We explore the influence of fiscal decentralization on green sustainable development from the standpoint of government support for sports, which can enrich the research on the ecological effects of fiscal decentralization. Second, since the fiscal revenues of local governments have an important influence on fiscal expenditure behavior [32,33], we use fiscal revenue decentralization to evaluate the level of local government fiscal decentralization, which can better reflect the degree of regional fiscal autonomous rights. Third, we further analyze the regional variability of the mediating effect of the government's emphasis on sports based on the validation of the ecological effects of fiscal decentralization.…”

Section: Introductionmentioning

confidence: 99%

A Study on the Impact of Fiscal Decentralization on Regional Green Development: A Perspective Based on the Emphasis on Sports

et al. 2023

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From the perspective of institutional economics, we investigate the impact of fiscal decentralization on regional green development in China and its transmission mechanism through influencing sports fiscal expenditures on regional green development. Based on panel data of Chinese provincial regions from 2006 to 2017 in China, we use fixed effects models, two-stage least squares, and mediating effects models to find that fiscal decentralization accelerates regional green sustainability. Fiscal decentralization can enhance the government’s emphasis on sports and promote the smart and intelligent development of the sports and health industry, thus contributing to the improvement of green and sustainable development. There is regional heterogeneity in the effect of the governmental emphasis on sports, and the mediating effect of the degree of emphasis on sports is more obvious in the eastern region. We verify the possibility that the government can accelerate economic green sustainability by raising the importance of the sports and health industry development and promoting the intelligent infrastructure of sports and enrich the theoretical study of the ecological effect of fiscal decentralization from the perspective of sports economic development.

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State Fiscal Reserves and the Great Recession

Buerger

Reitano

2022

International Journal of Public Administration

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Local Governments’ Responses to Revenue Changes: The Effects of Unreserved General Fund Balances

Cited by 5 publications

References 22 publications

Copy Once or Twice? Isomorphic Pressures and Special District Fiscal Reserves

Copy Once or Twice? Isomorphic Pressures and Special District Fiscal Reserves

A Study on the Impact of Fiscal Decentralization on Regional Green Development: A Perspective Based on the Emphasis on Sports

State Fiscal Reserves and the Great Recession

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