Edited By: Craig Johnson and Justin Ross
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Public Budgeting & Finance is a forum for communication of research and experiences on all facets of government finance. We provide understandable, reliable, and thoughtful analysis of important issues to researchers, practitioners, and teachers of applied government finance. Crossing disciplines and approaches, the journal spans the spectrum of budget process and policy and financial management across governments and countries.
Articles
Fiscal institutions and racial equity: Determining the price of water
-  21 April 2024
Implications of cannabis legalization for the US federal budget
-  12 April 2024
Key Takeaways
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We identify the main federal budgetary impacts of legalizing cannabis and estimate their potential magnitude where possible.
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We improve over the limited prior work in this area by analyzing a (much) wider set of sources of federal revenue and spending.
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Our key findings on the revenue side are that the largest potential effect arises from an increase in labor-force participation, while increases in tax revenue from an excise tax on cannabis could be significant as well.
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On the spending side, whether cannabis products will be treated as “normal” prescription drugs will be crucial to the budgetary effects of legalization as that would trigger spending on cannabis through the Medicare, Medicaid, and veterans' health programs.
Do homeowners care about tax relief? Property tax relief and tax perceptions in the United States
-  30 March 2024
The interesting case of special and extraordinary items: What are they and how do they influence municipal government finances?
-  12 March 2024
A Titan in public budgeting and finance: Tribute to Thomas P. Lauth April 27, 1938–May 13, 2023
-  5-13
-  27 February 2024
The following is a list of the most cited articles based on citations published in the last three years, according to CrossRef.
The Pracademic: An Agenda for Re‐Engaging Practitioners and Academics
-  12-26
-  3 March 2009
Measuring Financial Condition: A Study of U.S. States
-  1-21
-  9 May 2007
The Role of Slack in Local Government Finances
-  14-46
-  15 February 2006
Diversifying Municipal Government Revenue Structures: Fiscal Illusion or Instability?
-  27-48
-  3 March 2009