About the Journal

Public Finance Journal is a biannual journal publishing peer-reviewed research that examines and analyzes contemporary issues in budgeting and finance and explores the applicability of solution sets. The journal is published by the Government Finance Officers Association and serves as a forum for discussion on significant issues related to the advancement of our scientific understandi
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Current Issue

Vol. 1 No. 1 (2024)

Front Matter

Abstract 108 | PDF Downloads 52

Page i-ii

Table of Contents

Abstract 212 | PDF Downloads 85

Page 1-2

Editorials

Bridging the Divide

Bruce D. McDonald III, Craig S. Maher
Abstract 156 | PDF Downloads 101

Page 3-8

Research Articles

Establishing an Agenda for Public Budgeting and Finance Research

Bruce D. McDonald III, Sarah E. Larson, Craig S. Maher, Shayne Kavanagh, Kenneth W. Hunter, Christopher B. Goodman, Honey Minkowitz, Sean A. McCandless, Saman Afshan, Meagan M. Jordan, Michaela E. Abbott, Whitney Afonso, Haris Alibašić, Joanne Allen, John Allore, Laura Mason Altizer, Ralph Amador, Brian An, Ljubinka Andonoska, Lachezar G. Anguelov, Theodore Arapis, Carolyn Arcand, George Atisa, Lonce Bailey, Celeste Baker, Brian Barnett, Christina Barsky, John R. Bartle, David Beck, Jane Beckett-Camarata, Michael Bednarczuk, Toy S. Beeninga, Terry Bellamy, L. J. Bilmes, Carol Block, David Boyd, Kaelan Boyd, Spencer Brien, Kevin M. Bronner, Douglas Brook, Marlon I. Brown, Benjamin M. Brunjes, Eric Brunner, Beverly Bunch, Thad D. Calabrese, Douglas A. Carr, Michelle Casciato, Crystal Certain, Cleopatra Charles, Can Chen, Gang Chen, Debby Cherney, Cary Christian, Benjamin Y. Clark, Shane Corbin, Daniel Costie, Jason Cournoyer, Andrew Crosby, Jeff Cummins, Stephanie Dean Davis, J. W. Decker, Jessica DeShazo, Ana Maria Dimand, Amy K. Donahue, James W. Douglas, Janet Dutcher, Komla Dzigbede, Robert J. Eger III, Todd L. Ely, Natalia Ermasova, Liz Farmer, Lucianna Farmer, Dagney Faulk, Drew Finley, Carla Flink, Michael Ford, Daniel Foth, Aimee L. Franklin, Mike Franks, Marc Fudge, Richard Funderburg, Carl J. Gabrini, Bryan Gadow, David Gentry, Chris Godlewski, Suzanne Gooding, Andrew J. Grandage, Robert Greer, Christian Griffith, Amanda Grogan, Merl Hackbart, William Hatcher, Michael Hattery, Michael Hayes, Kellie Hebert, Rebecca Hendrick, Edward Hill, Susan Hiscocks, Alfred Tat-Kei Ho, Trang Hoang, Ellenore Holbrook, Mike Hoppe, Yilin Hou, John Hudson, Nancy Hudspeth, Jackie Huffman, Mikhail Ivonchyk, G. Jason Jolley, Peter A. Jones, Jason Juffras, Jonathan B. Justice, Amanda Kass, Heidi F. Kerns, Junghack Kim, Saerim Kim, Lynn Korn, Arwi Kriz, Olha Krupa, Jennifer Lampman, Jim Landers, Keith Lane, Jekyung Lee, Keith Lee, Sooho Lee, Matthew D. Leight, Stephanie Leiser, Agustin Leon Moreta, Helisse Levine, Tony Levitas, Sungdae Lim, Michelle L. Lofton, Felipe Lozano-Rojas, Martin Luby, Onyumbe E. Lukongo, Jennifer Mace, Kaitrin Mahar, Joseph Martin, David S. T. Matkin, Rusty Mau, Arche McAdoo, Anthony McCann, Dean Michael Mead, Kirk Medlin, Charles E. Menifield, Justin Merritt, John J. Metro, Roy Meyers, David Mitchell, Thomas W. Moeller, Zachary Mohr, Temirlan T. Moldogaziev, Bryant Morehead, Chris Morrill, Sian Mughan, Joyce Munro, Bruce Neubauer, Melissa Neuman, Phuong Nguyen-Hoang, Marc Nicole, James Nordin, Julius A. Nukpezah, Susan O'Brien, Amy Oland, Julie Osteen, Amber Overholser, Michael Overton, Sungho Park, Jordan Paschal, Rahul Pathak, Marvin Phaup, Kawika Pierson, Wendy Pope, Geoffrey Propheter, Steve Redburn, Lesley Reder, David S. Reed, Vincent Reitano, Sam Riddle, William C. Rivenbark, Alejandro Rodriguez, Mark Romito, Justin Ross, Irene Rubin, Nicholas R. Sadler, Nicholas Sarpy, Josephine Gatti Schafer, Robert Schuhmann, Elizabeth A. M. Searing, Alex Sekwat, Iuliia Shybalkina, Akheil Singla, Alex Smith, Christy Smith, Zachary A. Smith, Douglas R. Snow, Dragan Stanisevski, Jon Stehle, Eric Stokan, Samuel B. Stone, David Swindell, Charles Taylor, Lori Taylor, Tran Thein Vu, Jay Toland, John Topinka, Evelyn Trammell, Paul Trogen, Ed Van Eenoo, Elizabeth Goltry Wadle, Sally Wallace, Shu Wang, Rob Wassmer, Paul Weinstein Jr., Amy M. Wells, Laura Wheeler, Daniel W. Williams, Katherine Willoughby, Darrin Wilson, Paul Winfree, Sharon Wojda, Blue Wooldridge, Paige Worsham, Kristina Wright, Stefen Wynn, Yan Xiao, H. Daniel Xu, Lang Kate Yang, Juita-Elena (Wie) Yusuf, Aziza Zemrani, Zhirong Jerry Zhao, Nancy Zielke
Abstract 783 | PDF Downloads 633 Appendix Downloads 0

Page 9-28

Modeling Approach Matters, But Not as Much as Preprocessing

Sarah E. Larson, Michael Overton
Abstract 205 | PDF Downloads 145 Appendix Downloads 0

Page 29-48

AI as a Budgeting Tool: Panacea or Pandora’s Box?

Michael Lee, Daniel Hayes, Craig S. Maher
Abstract 355 | PDF Downloads 308

Page 49-65

Adoption of Property Tax Expenditure and Limitations by U.S. States

J. W. Decker
Abstract 167 | PDF Downloads 115

Page 66-79

Book Reviews

The Municipal Financial Crisis

Kenneth W. Hunter
Abstract 224 | PDF Downloads 154

Page 80-83

Municipal Fiscal Stress, Bankruptcies, and Other Financial Emergencies

Jonathan B. Justice
Abstract 101 | PDF Downloads 65

Page 84-86

Financial Strategy for Public Managers

Stephanie Leiser
Abstract 195 | PDF Downloads 126

Page 87-90

Back Matter

Abstract 45 | PDF Downloads 16

Page iii-iv

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Welcome to Public Finance Journal!

The Public Finance Journal serves as a forum for discussion on significant issues related to the advancement of our scientific understanding. Articles are chosen for publication based on the originality, importance, interdisciplinary interest, timeliness, and accessibility. As a journal focused on connecting the science with the practice in public budgeting and finance, all manuscripts must connect the study with the needs and interests of both the scientific and practitioner communities for the field.

The mission of PF is to serve those engaged in public budgeting and finance through the publication of significant advances in the science of the discipline that conveys both theoretical importance and timely application.

Guiding Principles of Public Finance Journal:

  • Public Finance is an open access journal that is committed to the community of practice.
  • All articles published adhere to the standards of peer review and the ethical standards of the Committee on Publication Ethics.
  • We encourage the posting of open data and methods for all articles published.
  • Both replications and manuscripts with null results are important to the scientific process.