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Center for Public Finance Research

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  • Center for Public Finance Research
    mward@american.edu

    Marvin Ward
    Assistant to the Executive Director

Mailing Address

Publications


Local Budgeting & Finance

  • Daniel Mullins with John Mikesell, eds. The Evolution of Public Finance and Budgeting: A Quarter Century of Developments. Malden, MA: Blackwell, 2006.
  • George Guess and Christine Martell. "Development of Local Government Debt Financing Markets: Application of a Market-Based Approach", Public Budgeting and Finance, Volume 26, #1:88-119, Spring, 2006.
  • Daniel Mullins. “Local Budget Process,” in Local Government Budgeting and Financial Management. Anwar Shah, editor. Washington, D.C.: World Bank, 2007, ch. 8.
  • Daniel Mullins with Michael A. Pagano. “Alligators in the Swamp: Developments in Local Budgeting and Finance,” in The Evolution of Public Finance and Budgeting: A Quarter Century of Developments, Mikesell / Mullins, eds. (Malden, MA: Blackwell, 2006) ch. 1, pp. 1-43.
  • Daniel Mullins with Michael A. Pagano. “Local Budgeting and Finance: 25 Years of Developments,” Public Budgeting and Finance, vol. 25, no. 5.
  • Daniel Mullins. “Tax and Expenditure Limitations and the Fiscal Response of Local Government: Asymmetric Intra-Local Fiscal Effects,” Public Budgeting & Finance, vol. 24, no. 4, Wiinter 2004: 111-147.
  • Daniel Mullins. “Popular Processes and the Transformation of State and Local Government Finance," in State and Local Government Finances at the Beginning of the 21 st Century, David L. Sjoquist, ed. Edward Elgar, 2003.
  • Daniel Mullins. "Recommended Budget Practices: 'As Good As it Gets' or 'Form Over Substance,'" Public Budgeting & Finance.
  • Daniel Mullins. "The Effect of Political Forces on State and Local Government Finance," Proceedings of the 94th Annual Conference on Taxation. Washington, D.C.: National Tax Association, 2002.
  • Daniel Mullins with Kurt Zorn. "Is Activity-Based Costing Up to the Challenge When It Comes to Privatization of Local Government Services?", Public Budgeting & Finance, vol. 19, no. 2, Summer 1999: 37-58.
  • Daniel Mullins with Phil Joyce. "Tax and Expenditure Limitations and State and Local Fiscal Structure", Public Budgeting & Finance, vol. 16, no. 1, Spring 1996.
  • Daniel Mullins with Sally Wallace. "Changing Demographics and State Fiscal Outlook: The Case of Sales Taxes", Public Finance Quarterly, vol. 24, no. 2.
  • Daniel Mullins with John Forrester. "Rebudgeting: The Serial Nature of Municipal Budgetary Processes" , in Budgeting: Formulation and Evaluation, ed., W. Bartley Hildreth, Jack Rabin, and Gerald J. Miller, Athens, GA: Carl Vinson Institute of Government, University of Georgia, March 1996.
  • Daniel Mullins with Kim Cox. Tax and Expenditure Limits on Local Governments, M-194, Washington, D.C.: Advisory Commission on Intergovernmental Relations, March 1995.
  • Robert Carroll with M. Wasylenko. "Economic Growth and Government Fiscal Behavior, 1973 to 1987". In State and Local Finance for the 1990s: A Case Study of Arizona, T. McGuire and D. Naimark, eds. (Tempe, AZ: Arizona State University, 1991), 9-36.

Entrepreneurship

  • Robert Carroll with D. Holtz-Eakin, M. Rider, and H. Rosen. "Personal Income Taxes and the Growth of Small Firms," Tax Policy and the Economy, NBER, Vol. 15, 2001, pp. 121-147.
  • Robert Carroll with D. Holtz-Eakin, M. Rider, and H. Rosen. "Entrepreneurs, Income Taxes, and Investment," In Does Atlas Shrug? The Economic Consequences of Taxing the Rich, Joel Slemrod, ed., Russell Sage Foundation and Harvard University Press, NY, pp. 427-455.
  • Robert Carroll with D. Holtz-Eakin, M. Rider, and H. Rosen. "Income Taxes and Entrepreneurs’ Use of Labor," Journal of Labor Economics, April 2000, Vol. 18(2), pp. 324-351.
  • Robert Carroll with K. Hassett and J. Mackie. “The Effect of Dividend Tax Relief on Investment Incentives,” National Tax Journal Vol. 56(1), September 2003.
  • Robert Carroll with M. Wasylenko. "Do State Business Climates Still Matter? -- Evidence of a Structural Change," National Tax Journal 47(1), March 1994.
  • Robert Carroll with M. Wasylenko. "The Shifting Fate of Fiscal Variables and their Effect on Economic Development". Proceedings of the Eighty-Second Annual Conference, National Tax Association-Tax Institute of America, 1990.

Fiscal Policy & Reform

  • Daniel Mullins with John Mikesell. “The Impacts of Property and Household Characteristics and Property Tax Systems on Household Property Tax Burdens: An Analysis from Individual Property Data”, State Tax Notes, vol. 47, no 7, February 18, 2008.
  • Daniel Mullins with Bruce Wallin, eds. The Tax Revolt and State and Local Governments. Information Age Press.
  • Robert Carroll with J. Auten and G. Gee. “The 2001 and 2003 Tax Rate Reductions: An Overview and Estimate of the Taxable Income Response,” National Tax Journal Vol. 61(3), September 2008, forthcoming.
  • Robert Carroll. “The Economic Effects of the President’s Proposal for a Standard Deduction for Health Insurance,” National Tax Journal Vol. 60(3), September 2007, 419-432.
  • Robert Carroll. “A Summary of the Dynamic Analysis of the Tax Reform Options Prepared for the President’s Advisory Panel on Federal Tax Reform,” U.S. Department of the Treasury, Office of Tax Analysis, May 2006.
  • Robert Carroll with W. Hrung. “Dynamic Scoring: What Does the Taxable Income Elasticity Say About Dynamic Responses to Tax Changes?” American Economic Review Vol. 95(2), May 2005, pp. 426-431.
  • Robert Carroll with D. Joulfaian. “Taxes and Corporate Giving to Charity,” Public Finance Review Vol. 33(3), May 2005, pp. 300-317.
  • Robert Carroll with D. Kiefer et al. “The Economic Growth and Tax Relief Reconciliation Act of 2001: Overview and Assessment of Effects on Taxpayers," National Tax Journal Vol. 55(1), March 2002.
  • Robert Carroll with D. Joulfaian. "Taxes and Corporate Giving to Charity," Compendium of Studies of Tax-Exempt Organizations, 1989-1998,” Internal Revenue Service, Statistics of Income, Vol. 3, publication 1416, 2002. 
  • Robert Carroll with Gerald Auten. “The Effect of Income Taxes on Household Behavior," The Review of Economics and Statistics, November 1999, Vol. 81(4), pp. 681-693.
  • Robert Carroll with T. Neubig. "The Impact of Structural Tax Reform: Economic Equivalency, Distributing the Tax Burden, and Issues Important to Older Americans," AARP Public Policy Institute, Report No. 9620, December 1996.
  • Robert Carroll with J. Yinger. "The Incidence of Property Tax Differentials in Rental Housing," National Tax Journal Vol. 47(2), June 1994.
  • Robert Carroll with G. Auten. "Tax Rates, Taxpayer Behavior and the 1993 Act". Proceedings of the Eighty-Sixth Annual Conference, National Tax Association-Tax Institute of America, 1994.

Domestic Public Policy

  • George Guess with Paul G. Farnham. Cases in Public Policy Analysis, 2nd Edition. Washington, DC: Georgetown University Press, 2000; First edition: New York: Longman, 1989.
  • Daniel Mullins with Kurt Zorn. "Privatization in Indianapolis: A Closer Look At Savings and the Wastewater Treatment Facility" (), IN-ROADS, Journal of the Sycamore Institute, vol. 1, no. 3, October 1995, pp. 9-21.
  • Daniel Mullins with M.S. Rosentraub, D.W. Swindell, and M. Przybylski. "Sports and Downtown Development Strategy: If You Build It, Will Jobs Come?", Journal of Urban Affairs, vol. 16, no. 3, pp. 221-239.
  • Daniel Mullins with David Swindell, Mark Rosentraub and Michael Przybylski. "The Amateur Sports Strategy," in The Hudnut Years in Indianapolis, 1976-1991, William H. Hudnut and others. Bloomington, IN: Indiana University Press, April 1995.
  • Daniel Mullins. "Financing Local Services--Local Fiscal Resources: The Basics of a Meaningful Local Resource Structure," in Managing Municipal Change, C. F. Bonser, ed. Bloomington, IN: School of Public and Environmental Affairs, November 1994, ch. 9.
  • Daniel Mullins with Tom Snyder. "Public and Private Provision of Local Services in a Reform Economy", in Managing Municipal Change, C. F. Bonser, ed. Bloomington, IN: School of Public and Environmental Affairs, November 1994, ch. 4.
  • George Guess. "Comparative Financing Techniques for Purchasing Urban Rail Cars" Municipal Finance Journal, 13(2): 42-59, 1992.
  • George Guess, editor. Public Policy and Transit System Management. Westport, CT: Greenwood Press, 1990.
  • Maureen Pirog and René W. Aubourg. “The Impact of Hospitals on the Indiana Economy.” Health Services Institute, School of Public and Environmental Affairs, Indiana University. Report to the Indiana Hospital Association. June 1990.

International Fiscal and Political Decentralization

  • George Guess. “Adjustments for Fiscal Decentralization Programs to Improve Service Results in Bulgaria and Romania” Public Administration Review 67(4), July/August 2007, p731-744.
  • George Guess. “Comparative Decentralization Lessons from Pakistan, Indonesia and the Philippines”, Public Administration Review, Volume 65, #2: 217-231, March/April 2005.
  • George Guess. “Decentralization and Municipal Budgeting in Four Balkan States” Journal of Public Budgeting, Accounting and Financial Management 13(3): 397-436, Fall, 2001.
  • George Guess with Jorge Martinez-Vazquez and William Loehr. “Fiscal Decentralization: A Methodology for Case Studies.” CAER II Discussion Paper #3. Cambridge, MA: Harvard Institute for International Development, May 1997.

International Public expenditure reviews

  • George Guess, editor. Fast Track: Municipal Financial Management in Central and Eastern Europe and the Former Soviet Union. Budapest: Central European University Press/ Local Government and Public Service Reform Initiative of the Open Society Institute, 2007.
  • George Guess. “Transformation of Bureaucratic States in Eastern Europe: Public Expenditure Lessons From Latin America.” International Journal of Public Administration 20(3): 621-643, 1997.
  • George Guess. “Centralization of Expenditure Controls in Latin America.” Public Administration Quarterly 16(3): 376-394, 1992.
  • George Guess with Margarita Andrade Report, “Informe Sobre Requerimientos de Fortalecimiento Institucional del Ministerio de Economia y Finanzas, (Quito: DAI/USAID Proyecto SALTO), October, 2002.

International Public sector reforms

  • George Guess with Jack Diamond and Ingrid Klering, “Armenia: Introducing a Treasury System.” Washington, DC: International Monetary Fund, November 1993.
  • George Guess with Jack Diamond, John Bristow, and Roy Jeeves. “Bulgaria: Improving Public Expenditure Management.” Washington, D.C.: International Monetary Fund, 9/92.
  • George Guess with G.A. Mackenzie, Bryan Timmons, and Alicia H. Munnell. “Armenia: Selected Issues in Expenditure Management, Taxation, and Social Expenditure.” Washington, DC: International Monetary Fund, July 1992.
  • George Guess with Bill Allan. “Poland: Improving Public Expenditure Management.” Washington, DC: International Monetary Fund, November 1991.
  • George Guess with A. Premchand and Ernesto Perez. “Ecuador: Planteamientos Para Mejorar el Sistema de Presupuesto Gubernamental.” Washington, DC: International Monetary Fund, April 1990.

Cost-benefit analysis of international development projects

  • George Guess with Joel Jutkowitz. “Evaluation of USAID Latin American Regional Financial Management Improvement Project II” Bethesda: DAI. February, 1999.
  • René W. Aubourg, Henry Cassion, and Roland Pierre. Viability and Impact of the Economic Partnership Agreement Between the European Union and Haiti Project no. 053. European Union Office. Port-au-Prince, Haiti. November 30, 2004. (In French)

International Capital planning, budgeting and financing

  • George Guess and Stojgniew J. Sitko. “Planning, Budgeting and Health Care Performance in Ukraine”, International Journal of Public Administration, 27 (10): 767-798, 2004.
  • Daniel Mullins with John Mikesell. "Reforming Budget Systems in Countries of the Former Soviet Union," Public Administration Review, vol. 61, no. 5, September/October 2001: 548-568.
  • Daniel Mullins with John Mikesell. "Reforming Budgetary Processes and Procedures in Countries of the Former Soviet Union: Experiences in Azerbaijan and the Central Asian Republics", Journal of Public Budgeting, Accounting and Financial Management, vol. 13, no. 3, Fall 2001: 437-474.
  • René W. Aubourg “An Econometric Investigation of the Sources of Haiti’s Dismal Economic Performance.” Seminar on “Economic Aspects of Central Banking: Policy Techniques for Small Open Economies” organized by the U.N. Latin American Center for Monetary Studies (CEMLA) and the Bank of Jamaica. Kingston, Jamaica. October 4-15, 1999.
  • René W. Aubourg, Reynald O. Pierre, and Rudy Mentor. Growth, Competition, and Concentration. An Analysis of the Financial Situation of the Haitian Banking System.

International Environmental Policy Management

  • René W. Aubourg, David H. Good, and Kerry Krutilla. “Debt, Democratization, and Development in Latin America: How Policy Can Affect Global Warming.” The Journal of Policy Analysis and Management. Vol. 27, No1, 7-19 (2008).
  • René W. Aubourg, David Good, and Kerry Krutilla. “Can You Tunnel through the Environmental Kuznet Curve? Some Evidence and Policy Implications for Latin America and the Caribbean.” Paper presented at the 27th Annual Research Conference of the Association for Public Policy Analysis and Management (APPAM). Washington D.C. November 3-5, 2005.
  • René W. Aubourg, David Good, and Kerry Krutilla. “Environmental Kuznets Curves for CO2 Emissions in Latin America and the Caribbean: A Multivariate Contingency Approach.” Paper presented at the 14th Annual Meeting of the European Association of Environmental and Resource Economists (EAERE). Bremen, Germany. June 23-26, 2005.
  • D. Willard, R. W. Aubourg, M.D. Hilton, C.M. Johnston, V.A. Kelson, L.A. Klappenback, L.D Kosmond, H.E. Kuehne, A. Primack, and C. P. Wolfe. “Wetland Vulnerabilities to Global Climate Change.” Contractor paper prepared for the Office of Technology Assessment, U.S. Congress. August 1992.