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Full-Text Articles in Social and Behavioral Sciences
The Dynamics Of Financial Condition In The U.S. State, Local, And Territory Governments : Financial Reporting, Public Service Delivery, And Tax Policy, Youngsung Kim
Legacy Theses & Dissertations (2009 - 2024)
A large body of literature in public administration has demonstrated the importance of financial condition in managing government organizations. Scholars have found that financial condition affects many aspects of public management while governments actively respond to their financial conditions. Using data from varied levels of U.S. governments – states, localities, and territories – this dissertation examines the dynamic roles of financial condition in three important areas of public management: financial reporting, public service delivery, and tax policy. The first essay examines how financial condition affects the ways in which state governments communicate with stakeholders through official financial documents. It applies …
Fiscal Decentralization In Taiwan : A Case Study Of The Centrally-Allotted Tax Revenue Program And Local Financial Accountability, Nai-Ling Kuo
Legacy Theses & Dissertations (2009 - 2024)
Fiscal decentralization has generated enormous interest in the past two decades. Despite some remaining skepticism regarding fiscal decentralization, many countries have adopted various forms in an effort to improve public service quality. The primary objectives of this dissertation are to understand fiscal decentralization in unitary countries, to gain information about the role of the equalization program in local finances, and to investigate local financial accountability issues in a unitary country. Three independent but linked studies were conducted to achieve the above objectives. They employ case studies on Taiwan's equalization transfer program, the Centrally-Allotted Tax Revenue (CATR) program, and local financial …