2013 ABFM Agenda Schedule - September 17, 2013 Update
Post on 27-Oct-2015
1622 Views
Preview:
DESCRIPTION
Transcript
2013 ABFM Annual Conference (September 17th DRAFT) Page 1
THURSDAY, OCTOBER 3RD
7:30am-5pm Registration Registration Desk,
Dupont Foyer, 2nd Floor
7:30-9am Continental Breakfast Dupont Foyer, 2nd Floor
8:30-10am Concurrent Sessions
State Budgeting and Fiscal Sustainability Georgetown II
Chair / Discussant: Boris Morozov, Louisiana State University
Baselines and State Budget Growth
Carolyn Bourdeaux & Laura McGuffey, Georgia State University
The Impact of Agency Mission on Agency Budget Strategy in State Governments
Changhwan Mo, Korea Transport Institute & Jonathan Justice, University of Delaware
Separate or Unified Budgets: The Case of Georgia
Il Hwan Chung, Baruch College, City University of New York & Phuong Nguyen-Hoang, University of Iowa
Fiscal Sustainability in the American States: Learning from the Past, Understanding the Future
Marilyn Marks Rubin, John Jay College, City University of New York
ZBB Redux in Georgia
Thomas P. Lauth, The University of Georgia
Health and Welfare Spending Salon F
Chair: Beverly Bunch, University of Illinois-Springfield
Analysis of the Changing Landscape of Revenues for Anti-Poverty Agencies
Beverly Bunch, University of Illinois-Springfield
Food Safety Policy and Resource Constraints: The Diffusion of Regulation
Jocelyn M. Johnston & Rebecca Yurman, American University
Demographic Change and Public Expenditure: The Crowding-In Effects Of Population Aging On Social Welfare Expenditure for the Elderly in Japan: 1980-2010
Yimin Chang, University of Kentucky
Paying for Education: The Determinants of the Allocation of Resources to K-12 Schools and Post-Secondary Institutions
Salon G
Chair / Discussant: Eugenia F. Toma, University of Kentucky
Ethnic Homogeneity, Group Antagonism, and State Financial Support for Higher Education
John Foster, Southern Illinois University, Edwardsville & Jacob Fowles, University of Kansas
Identifying Policy Motivations of Performance Funding Adoption in Higher Education
Douglas Carr & Roger Larocca, Oakland University
Charter School Capital Finance: An Examination of Charter School Bond Issuance and Interest Costs
Peter Jones, University of Kentucky
Tax-Based Aid Expansion, College Enrollment, and College Choice
Tatyana Guzman, Cleveland State University, Haeil Jung & Maureen Pirog, Indiana University
2013 ABFM Annual Conference (September 17th DRAFT) Page 2
THURSDAY, OCTOBER 3RD (CONTINUED)
8:30-10am Concurrent Sessions (Continued)
Changes in Property Tax Law and Tax Delinquencies Salon H
Chair: Sunjoo Kwak, University of Alabama at Birmingham
Discussant: Bo Zhao, Federal Reserve Bank of Boston
Property Tax Limitations and Residential Mobility: The Impact of Florida Amendment One
Rui Sun, California State University, Dominguez Hills
An Analysis of the Interaction of Public and Private Investment on Tax Increment Financing
Bob Bland, University of North Texas & University of Texas-Austin & Michael Overton, University of North Texas
Learning from Oregon’s Idiosyncratic Assessment Practices about Property Tax Administration in General
Marija Andelkovic Pesic, University of Nis, Fred Thompson & Robert Walker, Willamette University
Property Tax Delinquencies and Local Revenue Volatility during the Great Recession
Olha Krupa, Seattle University
Transit Planning and Finance Issues Meeting Room 3017
Chair: Zhirong (Jerry) Zhao, University of Minnesota
Discussant: Michael Brogan, Rider University
Revolving Loan Systems for Transportation Projects: The Ohio State Infrastructure Bank (SIB) Program
Jay Eungha Ryu, Ohio University
Paying for Roads and Transit: Examining Citizen Perceptions of Different Financing Options
Juita-Elena (Wie) Yusuf, Old Dominion University, Lenahan O’Connell & Kaitrin Mahar
A National Survey of Transit Agencies: Fiscal Climate Effects
Suzanne Leland, University of North Carolina at Charlotte & Olga Smirnova, East Carolina University
10-10:15am Refreshment Break Dupont Foyer
10:15-
11:45am Concurrent Sessions
Too Big to Fail: The Fiscal Crises Facing Six U.S. Cities, and What State and Local Leaders Need to Know to Address Them
Georgetown II
Chair: Paul Posner, George Mason University
All In or Hands Off: the State Role in Local Fiscal Crises
Frank Shafroth, George Mason University
Maryland: Assumption of Local Responsibilities
John W. Rohrer, Maryland Department of Legislative Services
Rhode Island: Strong State Intervention in Distressed Communities
John Simmons, Rhode Island Public Expenditure Council
Presentation title to be determined
David Y. Miller, University of Pittsburgh
Illinois: No State Intervention
Sarah Wetmore, Illinois Civic Federation
2013 ABFM Annual Conference (September 17th DRAFT) Page 3
THURSDAY, OCTOBER 3RD (CONTINUED)
10:15-
11:45am Concurrent Sessions (Continued)
International Budgetary Issues Salon F
Chair: Linda Janet Porras-Mendoza
Strategic Budgetary Choices in Iraq: The Long Post-Conflict Struggle for Political and Economic Development
James Savage, University of Virginia
Sovereign Wealth Funds in OECD Countries
John B Gilmour, College of William & Mary
The Effects of Financial Crisis under Keynesian Theory in OECD Countries
Ju-Ying Yang, University of Illinois at Chicago
City's Budget, A look at the City Council of Nairobi
Obuya Bagaka, Kenya Institute of Administration & Clarence Otieno, Kenyan Government
Cutback Management and the Recession Salon G
Chair: Thomas P. Lauth, The University of Georgia
Discussant: Skip Krueger, University of North Texas
An Examination of the Economic Downturn: Changes in State Expenditures and Lessons Learned
Brian Sigritz and Michael Streepey, National Association of State Budget Officers (NASBO)
The Public Financing of America’s Largest Cities: An Autopsy of City Financial Records in the Wake of the Great Recession
Craig L. Johnson & Justin Ross, Indiana University & Wenli Yan, Virginia Commonwealth University
Cutback Management and Incrementalism in Large American Cities, 1964 to 2006
Jae Young Lim, University of Georgia
Federal Budgeting for Short-Term Fiscal Uncertainty
Marvin Phaup & Imtiaz Bhatti, George Washington University
State and Local Earmarks: Counterparts of Congressional Earmarks?
Yonghong Wu, University of Illinois at Chicago & Daniel W. Williams, Baruch College-City University of New York
The Recession and Property Taxes Salon H
Chair: Craig Maher, Northern Illinois University
Discussant: Rui Sun, California State University, Dominguez Hills
Structural / Institutional Determinants of Variations in Household Property Tax Burdens and Effective Tax Rates Within and Across Local Governments: The Effect of the Great Recession and Beyond
John L. Mikesell, Indiana University & Daniel R. Mullins, American University
What Happens to Assessment Limits when Property Values Decline?
Catherine F. Collins, George Washington Institute of Public Policy
House Prices and Property Tax Revenues: Evidence from Small-Area Estimates
Christopher B. Goodman, Rutgers, The State University of New Jersey
2013 ABFM Annual Conference (September 17th DRAFT) Page 4
THURSDAY, OCTOBER 3RD (CONTINUED)
10:15- Concurrent Sessions (Continued)
Public and Private Sector Pensions Meeting Room 3017
Chair: Carol Ebdon, University of Nebraska at Omaha
Market Volatility and Risk-Taking Behavior: A Comparative Study of Public and Private Sector Defined Benefit Pension Plans
Odd Stalebrink, Penn State University & Vicky Kiosse, University of Exeter
The Pension Benefit Guarantee Corporation: Public Funds for Private Pensions
Karen Kunz, West Virginia University
Does Public Pension Underfunding Lead to Riskier Asset Allocation?
Daniel L. Smith, New York University
Determinants of Public Pension Fund Investment Performance
Jun Peng, University of Arizona & Qiushi Wang, Rutgers University- Newark
The Role of Economic, Fiscal, and Financial Shocks in the Evolution of Public Sector Pension Funding
Robert K. Triest & Bo Zhao, Federal Reserve Bank of Boston
2013 ABFM Annual Conference (September 17th DRAFT) Page 5
THURSDAY, OCTOBER 3RD (CONTINUED)
12-1:15pm Lunch Break & Poster Sessions Dupont Foyer, 2nd Floor
Session Judges: Wie Yusuf, Old Dominion University, Boris Morozov, Louisiana State University & Whitney Afonso, University of North Carolina
Tax-Expenditure Limitations and Infrastructure Finance in U.S. Local Government
Agustin P. Leon-Moreta, Florida State University
The Differences in State Funding Assistance to School Districts in States that Imposed Binding School District Tax and Expenditure Limitations (TELs)
Michael S. Hayes, American University
Public Pension Plans Trends and Features 2000-2009
Rayna L. Stoycheva, University of Miami
State EITCs and Impacts on Household Savings Levels
Carletta F. Taylor Sims, Indiana University
The Impact of a Split-Rate Property Tax on the Housing Market and Tax Revenue Stability, A Study of the Pennsylvania Experience
Cheol Liu & Lanlan Xu, Indiana University
What is the Impact of State Funding and Accountability Policies on the Location of Charter Schools?
Christian Buerger, Maxwell School of Syracuse University
Effects of Intergovernmental Aid and Local Revenue Diversification on Pension Liability Funding
Evgenia Gorina, Arizona State University / University of Texas at Dallas
Does Fiscal Information Disclosure Matter? Costs of Competitive Bond Sales
Junghack Kim, University of Nebraska at Omaha
Revenue Strategies of US States under Conditions of Economic and Political Stress: Revenue Diversification 1980 to 2011
Seeun Ryu, Arizona State University
The Web of Performance Budgeting (PB) Evaluation: Effectiveness, Discretion, Accountability, and Transparency
Yousueng Han, Indiana University
Rise of the Municipal Securities in China: A Comparison of Municipal Bond Market in the United States and the People's Republic of China
Zihe Guo, University of Kentucky
1:30-3pm Concurrent Sessions Dupont Foyer, 2nd Floor
The Fiscal Policy Space of Cities Georgetown II
Chair: Michael A. Pagano, University of Illinois at Chicago
The Fiscal Policy Space: A Comprehensive Framework for City Fiscal Decision-making
Michael A. Pagano & Yonghong Wu, University of Illinois at Chicago & Christopher Hoene, California Budget Project
Locally Imposed Limits: The Rise of the New TEL
Samuel Bassett, University of Illinois at Chicago & Christopher Hoene, California Budget Project
Effects of State-Imposed Constraints on Municipal Revenue: The Mediating Role of Alternative Revenue Sources
Shu Wang & Michael A. Pagano, University of Illinois at Chicago
Testing the Links Between the Consideration and Adoption of Fiscal Policy Actions to the State Attribute and to the Local Attribute in “Fiscal Policy Space” of Cities
Yu Shi & Nisa Yazici Aydemir, University of Illinois at Chicago
2013 ABFM Annual Conference (September 17th DRAFT) Page 6
THURSDAY, OCTOBER 3RD (CONTINUED)
1:30-3pm Concurrent Sessions (Continued)
GASB, Cost Accounting & Audits Salon F
Chair: Michael S. Hayes, American University
Local Managers Perceptions of Recent Changes to Governmental Financial Statements
Craig S. Maher & Shannon Sohl, Northern Illinois University
Improved Financial Reporting for Other Postemployment Benefits by State and Local Governments
Kevin M. Bronner, University at Albany, The State University of New York
A Decade of Single Audits: Differential Results from the Public Sector
Tammy R. Waymire & Timothy D. West, Northern Illinois University & Thomas Z. Webb, Mississippi State University
How Pervasive are the Effects of Transaction Costs? Analyzing Cost Drivers in Cost Accounting
Zachary Mohr, University of North Carolina-Charlotte
Adapt & Advance: Understanding the next steps in your public finance practitioner or academic career (Roundtable)
Salon G
Chair: Kenneth Hunter, City of Rocky Mount, North Carolina
Panelists: Evie Barry, Association of Government Accountants; Thad Calbrese, New York University & Melissa Merrell, Congressional Budget Office and George Washington University
Empirical Evidence on Tax Policy Salon H
Chair: Justin M. Ross, Indiana University
Discussant: Whitney Afonso, University of North Carolina at Chapel Hill
Tax Exemptions for Charitable Organizations: How Are They Capitalized into Residential Property Values?
Deborah A. Carroll, University of Georgia
Capital Input Taxes and Labor Employment: Empirical Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment
Justin M. Ross & John L. Mikesell, Indiana University
Conflicting Theories of Democratic Reform: Evidence from State E-Commerce Tax Reform
Sarah Larson, Indiana University
Behavioral Frameworks of Property Tax Determination
Spencer T. Brien, Arizona State University
Dimensions of Public Pension Plan Management & Policy Meeting Room 3017
Chair / Discussant: Justin Marlowe, University of Washington
How Well Does the Risk-Free Rate Predict the Future Rate of Return on Investments? Implications for Public Defined-Benefit Pension Plans
Kenneth A. Kriz, Wichita State University & Gang Chen, University at Albany-State University of New York
From Defined Benefit to Defined Contribution Plans for Public Employees: Results and Lessons from Michigan
Michael Thom, University of Southern California
The Public Pension Problem: A Case Study
Carol Ebdon & Paul Landow, University of Nebraska at Omaha
A Simulation of Defined-Benefit Pension Plans: What Features are the Most Important?
Gang Chen & David Matkin, University at Albany-State University of New York
The Credit Threat of Public Pension Funding on State Credit Ratings
Yan Xiao, University of Nebraska at Omaha
2013 ABFM Annual Conference (September 17th DRAFT) Page 7
THURSDAY, OCTOBER 3RD (CONTINUED)
3-3:15pm Refreshment Break Dupont Foyer
3:15-4:45pm Plenary Session
The Impact of Sequestration on State Budgets West End Ballroom A & B
Karen Kunz, West Virginia University
Scott Pattison, NASBO
Sponsored by
5-7pm Reception Dupont Ballroom
7-8pm Public Finance Publications, Inc., Board Meeting Hollow Square
2013 ABFM Annual Conference (September 17th DRAFT) Page 8
FRIDAY, OCTOBER 4TH
7:30-8:30am ABFM Executive Committee Meeting Conference Room
7:30-8:30am Using Budget Cases in Graduate Courses TBD
7:30am-5pm Registration Registration Desk,
Dupont Foyer, 2nd Floor
7:30-9am Continental Breakfast Dupont Foyer, 2nd Floor
8:30-10am Concurrent Sessions
Innovations in Nonprofit Budgeting Georgetown II
Chair: Helisse Levine, Long Island University
Discussant: Beverly Bunch, University of Illinois-Springfield
Borrowing for Good: The Use of Tax-Exempt Debt by Public Charities
Thad Calabrese, New York University & Todd Ely, University of Colorado, Denver
Through the Analyst’s Looking Glass: Nonprofit Influence on Budget Outcomes
Sarah Beth Gehl, Georgia State University
State of Nonprofit Finance Research: Problems or Opportunities?
Alicia Schatteman & Tammy Waymire, Northern Illinois University
“Crowding Out” or “Crowding In”? -- An Analysis of Private Contributions and Government Grants in Housing Nonprofits
Janey Wang & Jennifer Shea, San Francisco State University
Forecasting Issues & Trends Salon F
Chair: Jane Beckett-Camarata, Penn State University-Harrisburg
A “Dirty” Approach to Efficient Budget Forecasting
Bruce McDonald, III, Indiana University South Bend
State Revenue Forecasting Practices in the Commonwealth of Pennsylvania
Jane Beckett-Camarata, Penn State University-Harrisburg
The Value of Consensus Forecasting for Producing a Binding Revenue Baseline: An Indiana Case Study
John L. Mikewell & Justin Ross, Indiana University
State Budget Priorities Following the Recession Salon G
Chair / Discussant: Odd Stalebrink, Penn State University
US Sub-national Governmental Response to the Financial Crisis: Implications for the “Equitable Distribution of the Costs and Benefits of Public Services”
Blue Wooldridge, Virginia Commonwealth University & Heidi Jane Smith, International Consultant
After the Fall: Governors and State Budget Priorities following the Great Recession
Katherine Willoughby, Georgia State University
Price Tags or Guesstimates? Fiscal Notes in Illinois
Nancy Hudspeth, University of Illinois, Chicago
“It’s always something” Actions and Reactions to Budget Balancing in Maryland
Warren Deschenaux & David B. Juppe, Maryland General Assembly
2013 ABFM Annual Conference (September 17th DRAFT) Page 9
FRIDAY, OCTOBER 4TH (CONTINUED)
8:30-10am Concurrent Sessions (Continued)
State Income Taxes & Tax Credits Salon H
Chair: Rui Sun, California State University, Dominguez Hills
Discussant: P. Cary Christian, Georgia Southern University
The Effect of Connecticut’s Income Tax Adoption on Residency Decisions
Whitney Afonso, University of North Carolina at Chapel Hill
Cyclical Asymmetry of State Tax Rate Changes
Sunjoo Kwak, University of Alabama at Birmingham
Louisiana Tax Reform Proposal of 2013: Proposed Income Tax Repeal and Sales Tax Increase Analysis
Boris Morozov, Louisiana State University
Lights, Camera, Action: The Adoption of State Film Tax Credits
David L. Sjoquist & Emefa Sewordor, Georgia State University
The Financial Management of Collaboration:
Financial Management across Boundaries Meeting Room 3017
Chair / Discussant: Benedict S. Jimenez, Northeastern University
Collaborative Financial Management Practices within the Department of Defense
Col. Robert Nye, United States Army War College
How Municipal Collaboration Reshapes the Budgeting Process: Further Evidence from Illinois Public Management Networks
Kurt Thurmaier, Northern Illinois University & David Mitchell, Indiana University-Purdue University Indianapolis
Interlocal Finance: Identifying the Transaction Costs of Cooperation Across Local Governments in Texas
Simon Andrew & Jesseca E. Short, University of North Texas
Establishing Theory for the Financial Management of Governance and Collaboration
Zachary Mohr, University of North Carolina-Charlotte
10-10:15am Refreshment Break Dupont Foyer
10:15-
11:45am
Plenary Session West End Ballroom A & B
Developing Strategic Financial Leadership in Public Services in Austere Times
Presenter: Chris Ridley, Member of ACCA’s Global Public Sector Forum &
Director of Financial Management at the House of Commons
Sponsored by
2013 ABFM Annual Conference (September 17th DRAFT) Page 10
FRIDAY, OCTOBER 4TH (CONTINUED)
12-1:15pm Awards Luncheon
Sponsored by ACCA
West End Ballroom A & B
PFP Jesse Burkhead Award Best article published in Public Budgeting & Finance in 2012 (Tie)
Craig L. Johnson, Indiana University; Sharon N. Kioko, Syracuse University
& W. Bartley Hildreth, Georgia State University Government-wide Financial Statements and Credit Risk
(Vol. 32, #1: 80–104)
Paul L. Posner & Matthew Sommerfeld, George Mason University The Politics of Fiscal Austerity: Implications for the United States
(Vol. 32, #3: 32-52)
Presented by Carol Ebdon
Michael Curro Student Paper Award Best written paper in a class or under faculty supervision
Jarrad Fjelstad, University of Washington
Presented by Justin Marlowe
S. Kenneth Howard Award Lifetime achievements by a practitioner in the field of budgeting and financial management
Jón R. Blöndal, Head of Budgeting and Public Expenditures, Organization for Economic Co-operation and Development (OECD)
Presented by James Savage
Aaron Wildavsky Award Lifetime achievements in the field of budgeting and financial management
James Savage, University of Virginia
Presented by Scott Pattison
2013 ABFM Annual Conference (September 17th DRAFT) Page 11
FRIDAY, OCTOBER 4TH (CONTINUED)
1:30-3pm Concurrent Sessions
Transportation, Infrastructure Finance & Public Utility Georgetown II
Chair: Wie Yusuf, Old Dominion University
Discussant: John Bartle, University of Nebraska-Omaha
Fiscal Brownout: Potential Impacts of Enterprise Fund Regulation on Eastern North Carolina’s “Electricities”
Kenneth Hunter, City of Rocky Mount, North Carolina
The Politics of Energy Budgeting: Forecasting Severance Taxes amidst Economic Growth, Environmental Sustainability and Market Volatility in the US States
Michael Brogan, Rider University & Charles Tien, City University of New York-Hunter College
Transportation Revenues and Expenditures in Kentucky: Measuring Historical Sufficiency and Defining Future Scenarios
Bryan Gibson & Doug Kreis, Kentucky Transportation Center, University of Kentucky; Dwight Denison, University of Kentucky; Candice Wallace
Banking on Infrastructure: Examining the Fiscal Effects of State Infrastructure Bank (SIB) Loans on Leveraging Local Transportation Investment
Can Chen, University of Nebraska at Omaha
From Value Increase to Value Capture: The Case of Maple Grove, Minnesota
Zhirong (Jerry) Zhao, University of Minnesota
Forecasting Issues & Trends Salon F
Chair: Jane Beckett-Camarata, Penn State University-Harrisburg
Revenue Forecasting Accuracy
Daniel Williams & Joseph Onochie, Baruch College, City University of New York
An Examination of Revenue Forecasting in the 50 States
Donald Boyd & Lucy Dadayan, Nelson A. Rockefeller Institute of Government
Forecasting Accuracy in Virginia
James Conant, George Mason University
Using IMPLAN to forecast the fiscal impact of changes
John Wong, University of North Texas
Local Fiscal Policy & Budget Stabilization Salon G
Chair / Discussant: Agustin P. Leon-Moreta, Florida State University
Tax Instruments and Local Government Budget Stability
Yilin Hou, Syracuse University & Jason Seligman, The Ohio State University
Budget Stabilization in Municipalities: Evidence from Chicago Suburbs 1997 – 2011
Rebecca Hendrick, University of Illinois at Chicago
Fiscal Slack and Local Expenditure Stabilization – West Coast Style
Justin Marlowe, University of Washington
Great Recession and Responses to the Crisis in North Carolina Counties
Wen Wang, Indiana University-Purdue University Indianapolis
2013 ABFM Annual Conference (September 17th DRAFT) Page 12
FRIDAY, OCTOBER 4TH (CONTINUED)
1:30-3pm Concurrent Sessions (Continued)
Winners & Losers in Sales Tax Collections Salon H
Chair / Discussant: Michael Peddle, Northern Illinois
Local Sales Tax Distributions in Urban, Suburban, Rural, and Tourism Rich Counties in North Carolina: Who Wins and Who Loses?
Whitney Afonso, University of North Carolina at Chapel Hill
A Typology of Sales Tax Evaders: Targeting Enforcement to Diverse Intentions
P. Cary Christian, Georgia Southern University
The Future of Online Sales Taxes
Andrew Wesemann, University of Missouri
Charles E. Menifield, University of Missouri
Political Determinants of State Sales Tax Base Erosion
Geoffrey Propheter, The George Washington University
Confusion About General Consumption Taxation in American Tax Policy: Avoiding a National Value-Added Tax While Expanding Reliance on State Retail Sales Taxes
John L. Mikesell, Indiana University
Rainy Day & Fund Balances Meeting Room 3017
Chair / Discussant: Thad Calabrese, New York University
Do States Use Rainy Day Funds When it Pours? Disaster-Stabilization Funds in the Gulf Coast States
Charlotte Kirschner & Akheil Singla, The Ohio State University
Unclaimed Property: An Untapped Revenue Source for States?
Darrin Wilson & Gao Liu, Florida Atlantic University
The Interactive Effect of Fund Balance and Revenue Diversity on Local Government Fiscal Sustainability
David Wachira, The World Bank
A Spatial Analysis of Florida Local Governments’ Unreserved Fund Balance
Hai (David) Guo, Florida International University & Wen Wang, Indiana University-Purdue University Indianapolis
3-3:15pm Refreshment Break Dupont Foyer
3:15-4:45pm Concurrent Sessions
Financing Primary and Secondary Education Georgetown II
Chair / Discussant: Elizabeth S. Overman, University of Central Oklahoma
Financial Implications of School Choice for Public School Systems
James A. Richardson & Roy L. Heidelberg, Louisiana State University
Fiscal Decentralization, Administrative Decentralization, and Performance Gaps between Low-Income and Non-Low Income Students
Abhisekh Ghosh Moulick, Texas A&M University
Politics or Professionalism? Budgeting for Bilingual Education
Carla M. Flink & Angel Luis Molina, Jr., Texas A&M University
Do the Dollars Add Up? The Missing Link between Capital Infrastructure Finance and School District Performance
Edward D. Vargas, University of New Mexico & Tima Moldogaziev, University of South Carolina
Institutional Arrangements for Public Library Funding and Spending
JiHyung Park, Carol Ebdon & Aimee Franklin, University of Oklahoma
2013 ABFM Annual Conference (September 17th DRAFT) Page 13
FRIDAY, OCTOBER 4TH (CONTINUED)
3:15-4:45pm Concurrent Sessions (Continued)
Innovations to Support Local Governments Salon F
Chair: Yilin Hou, Syracuse University
Helpful Local Surtaxes? Florida and Disadvantaged Families
Bruce McDonald, III, Indiana University South Bend; D. Ryan Miller, Georgia Southern University & Robert J. Eger, III, Naval Postgraduate School
New Markets Tax Credit (NMTC) in Low-Income Communities: A Comparative Analysis of Economic Development Outcomes in Georgia and Illinois
Deborah A. Carroll & Jekyung Lee, University of Georgia
Determinants of Local Infrastructure Investment and its Impacts: Examining the Development of Georgia
Ping Zhang, University of Georgia & Yilin Hou, Syracuse University
Capitalization of Education Quality in Property Value: An Empirical Study of Beijing
Qiang Ren & Haitao Ma, Central University of Finance and Economics & Yilin Hou, Syracuse University
Implications for TELS Salon G
Chair / Discussant: Rayna L. Stoycheva, University of Miami
Tax-Expenditure Limitations and Local Government Reorganization in the United States
Agustin P. Leon-Moreta, Florida State University
Budgetary Constraints & Employee Turnover: The Case of Binding School District Tax & Expenditure Limitations (TELS)
Michael S. Hayes, American University
Spatial Implications of Tax and Expenditure Limitations
Marvin Ward Jr., DC Office of Revenue Analysis
Improving Child & Welfare Spending Salon H
Chair: Sarah Beth Gehl, Georgia State University
Discussant: Katherine Willoughby, Georgia State University
Identifying Child Care Subsidy Policy Precedents and Simulating Costs across States
Beth Neary, University of Connecticut
Why did State Leaders Change their Minds on the Health Care Law?
Dan Wang, Arizona State University
Health Care Spending and Health Outcomes
Michelle Pfister & Charles E. Menifield, University of Missouri
Race to the Bottom? Relative Benefits’ Impact on Welfare Expenditure
Nakhyeok Choi, Florida International University
Bankruptcy & Decentralization: Are They Really Connected Meeting Room 3017
Chair / Discussant: Alexandru V. Roman, California State University San Bernardino
Emergency Financial Managers: Delegated Powers, Fiscal Efficacy and Rising Conflicts
Michael Thom, University of Southern California & Twyla Blackmond Larnell, Loyola University
Bankruptcy Triggers and their Relation to Fiscal Solvency: An Examination of Local Governments in Illinois
Rebecca M. Hendrick & Andrew W. Crosby, University of Illinois at Chicago
Does Taking Longer to Budget Lead to Better Fiscal Conditions?
Elaine Yi Lu, City University of New York-John Jay College
Blind, Broke, and Bedlam? Bankruptcy in Stockton, Vallejo, and San Bernardino
Jim Comeaux, Akheil Singla & Charlotte Kirschner, The Ohio State University
How Does Fiscal Decentralization Affect the Financial Condition of State and Municipal Governments?
Samuel B. Stone, California State University, Fullerton
2013 ABFM Annual Conference (September 17th DRAFT) Page 14
FRIDAY, OCTOBER 4TH (CONTINUED)
4:45-
5:30pm ABFM Annual Members’ Meeting Salon F
5:30-
7:30pm Reception Dupont Ballroom
Sponsored by
2013 ABFM Annual Conference (September 17th DRAFT) Page 15
SATURDAY, OCTOBER 5TH
7:30am-12pm Registration Registration Desk,
Dupont Foyer, 2nd Floor
7:30-9am Continental Breakfast Dupont Foyer, 2nd Floor
8:30-10am Concurrent Sessions
Efficiency & Effectiveness in Service Delivery Georgetown II
Chair / Discussant: Kenneth Hunter, City of Rocky Mount, North Carolina
Assessing Best Value Services and Alternative Service Delivery Options – Trends
Christine Smith, Baker Tilly
Does Service Consolidation Affect Municipal Spending: The Case of Wisconsin Municipalities
Craig S. Maher & Katherine Piker, Northern Illinois University
Factors Affecting Performance Budgeting: A Discriminant Analysis of Cost Effectiveness in Budgeting for Municipal Service Delivery
Kenneth A. Klase, University of North Carolina at Greensboro
Consolidation of Local Government Functions: Cost Savings and Policy Implications for the Local Public Service Provision
Olha Krupa, Seattle University
The Assignment of Public Service Responsibilities: Examination of the Causes & Effects of Fiscal Decentralization, Outsourcing & Local Debt Management
Salon F
Chair: Thad Calabrese, New York University
Discussant: Jacob Fowles, University of Kansas
Fiscal Centralization and State and Local Government Payrolls: Analysis with State and County Panel Data from 1977 to 2007
John Foster, Southern Illinois University Edwardsville; Eugenia F. Toma, University of Kentucky & Matthew Howell, Eastern Kentucky University
Unobserved Heterogeneity and Bias in Tests of the Leviathan Hypothesis
Carlos Lopes, Midway College
Local Government Risk Assessment: The Effect of Government Type on Credit Rating Decisions
Robert A. Greer, University of Georgia
Produce or Buy? An Analysis of Government Outsourcing Decisions from the Transaction Cost and Revenue Volatility Perspectives
Zhiwei Zhang, University of Kentucky
Financial Risks & Investment Pools Salon G
Chair: Kenneth A. Kriz, Wichita State University
Discussant: Rebecca M. Hendrick, University of Illinois at Chicago
Analyzing Changes in Asset Concentrations of LGIPs
Jeongwoo Kim, Sam Houston State University
Managing Financial Risk in the Public Sector: Financial Wizard/Trail Blazer/Politician – the Role of the Public Sector Risk Manager
Melissa Baur & Molly Curl, Grant Thornton
Investing Public Funds: Determinants of the Use of Local Government Investment Pools by Municipalities in Texas
Robert Bland, Univ. of North Texas and Visiting Prof., Univ. of Texas at Austin & Julius Nukpezah, University of North Texas
Debts Designed for Governmental Contractual Obligations: Borrowing Costs of Certificate of Obligation in Texas
Wei-Liang Lung & Simon Andrew, University of North Texas
2013 ABFM Annual Conference (September 17th DRAFT) Page 16
SATURDAY, OCTOBER 5TH (CONTINUED)
8:30-10am Concurrent Sessions (Continued)
Tax Fairness, Unemployment Trust Funds & Social Security Reform
Salon H
Chair: Andrew Wesemann, University of Missouri
Unemployment Insurance Trust Fund Solvency: An Analysis of Balances and State Management Practices
Bryan Gibson, University of Kentucky
Are You Paying Your Fair Share?
James M. Hurley, District of Columbia Office of Finance and Resource Management
Behavioral Changes of Local Governments Under Fiscal Constraints: Colorado Case
Jung-Joo Lee, Seoul Women’s University
Fiscally & Morally Responsible Social Security (Oasi Payroll Tax) Reform
Brett Bergen, U.S. Navy
The Future of Higher Education Meeting Room 3017
Chair: James A. Richardson, Louisiana State University
Discussant: Michael S. Hayes, American University
Costs Up/Revenues Down: Trends in Higher Education Finance
Elizabeth S. Overman, University of Central Oklahoma
Education of Budget Officers
Edward Anthony Lehan, Independent Consultant
Kinky Aid and Student Loans: Does Tax-Based Aid Affect Students' Debt?
Tatyana Guzman, Cleveland State University
10-10:15am Refreshment Break Dupont Foyer
10:15-
11:45am Concurrent Sessions
Roundtable: How Results Teams Allocate Resources in Baltimore’s Outcome Budgeting System
Georgetown II
Chairs: Andrew Kleine, City of Baltimore & Roy Meyers, University of Maryland-Baltimore County
Panel Participants: Dan Sparaco, Assistant Deputy Chief of Operations, Mayor’s Office; Michael Pokorny, Department of Housing and Community Development & Beth Strommen, Sustainability Coordinator, Department of Planning
Using Transparency to Improve Budgetary Corruption Salon F
Chair / Discussant: Michael Thom, University of Southern California
The Impact of Public Officials’ Corruption on the Size and Allocation of U.S. State Spending
Cheol Liu & John L. Mikesell, Indiana University
Fiscal Federalism Toward Corruption or Transparency-Empirical Evidence from the United States
Jongmin Shon, Rutgers University-Newark & Yoon Kyoung Cho, University of Georgia
Government, Money, and Fraud
Sawsan A. Abutabanjeh, Old Dominion University
Politics, Economics, and Cross-Continental Fiscal Transparency: What about it?
Theodore Arapis & Vincent Reitano, Villanova University
2013 ABFM Annual Conference (September 17th DRAFT) Page 17
SATURDAY, OCTOBER 5TH (CONTINUED)
10:15-11:45am
Concurrent Sessions (Continued)
Capital Expenditures During Budgetary Shortfalls Salon G
Chair / Discussant: Charlotte Kirschner, The Ohio State University
Unorthodox Capital Project Funding – Cash
Angie Flick, Arizona State University, Management and Budget Supervisor with Maricopa County
Estimating Net Resources in Capital Improvement Planning
Gerald J. Miller & Seeun Ryu, Arizona State University
The Exploration of Adoption Administrative Innovations in Capital Budgeting at the State Level
Natalia Ermasova, Governors State University
Budgets the Comprehensive Management of the Industrial Cities
Nedal Salman Al Hammad, Finance and Budgeting Department, Royal Commission at Yanbu, Kingdom of Saudi Arabia
Dollars for Lives: The Effect of Capital Expenditures on Traffic Fatalities
Ryan Yeung, State University of New York-Brockport & Phuong Nguyen-Hoang, University of Iowa
State Budget Issues Salon H
Chair / Discussant: Carolyn Bourdeaux, Georgia State University
Is State Rebudgeting a Function of Balancing Revenue or Elasticity?
Meagan M. Jordan, Old Dominion University & Wenli Yan, Virginia Commonwealth University
Making a Judgment of Accountability: Limitations to Analyzing Budgets & Structural Balance Utilizing State CAFR’s
Melinda James Lopez, Auburn University
State Debt Resource Constraints
Robert A. Greer, University of Georgia & Dwight Denison, University of Kentucky
Using Financial Ratios to Assess State Financial Condition: A Reliable Measure?
Sarah Arnett, Government Accountability Office
Speaking Truth to Power? Policy Advice in the Legislature
John Bartle, University of Nebraska-Omaha
Budgeting Theory Meeting Room 3017
Chair / Discussant: Arwiphawee Srithongrung, University of Nebraska at Omaha
Federal R&D Expenditures: Testing the Punctuated Equilibrium Theory
Benjamin Clark, Cleveland State University
Uncovering the Impact of Strategic Choice in Public Finance: A Meta‐Analytic Approach
Jacob Fowles, Alfred Ho & Tao Lang, University of Kansas & Qingwang Guo, Remin University of China
Predicting Punctuations: Exploring the Causes of Budgetary Change in Local Governments
John Kovari, University of Wisconsin-La Crosse
Mapping the Way Forward in Budgeting Theory
Luke Fowler, Mississippi State University & Robert W. Smith, Kennesaw State University
12-1:30pm Lunch Break
2013 ABFM Annual Conference (September 17th DRAFT) Page 18
SATURDAY, OCTOBER 5TH (CONTINUED)
1:30-3pm Concurrent Sessions
Federalism & Devolution Georgetown II
Chair: Marvin Phaup, George Washington University
Assessment of the Intergovernmental Grants in Latin American Sub-National Governments
Linda Janet Porras-Mendoza, Georgia State University
Persuading Legislators to Give Up their Power of the Purse: a Franco-American Perspective on Contemporary Budgeting
Alix Meyer, Sciences Po Lyon
An Empirical Analysis of the Equalization Effects of Fiscal Transfers on County-Level Fiscal Disparities in Henan Province
Li Hui, National University of Singapore
Desegregation, Fiscal Federalism, and the Effects on Intergenerational Income: A Comparative Consideration of Post-Apartheid South Africa and the Segregated American South
Sherman A. Cooper, Georgia State University
Overcoming Principal-Agent Goal Disparities between Congress and the Executive Using Inter-Governmental Transfers
Stuart Kasdin & Federica Iorio, George Washington University
The Strategic Use of Public Bonds Salon F
Chair: John Bartle, University of Nebraska at Omaha
Does Public Infrastructure Health Affect State Bond Ratings? Evidence from a Panel Data Analysis
Can Chen & Kenneth Kriz, University of Nebraska at Omaha
The Design and Estimation of a Bi-National Bond to Finance Strategic Infrastructure along the U.S.-Mexico Border
Harikumar Sankaran & Violeta Díaz, New Mexico State University & Salvador Espinosa, San Diego State University
Assessing Municipal Bond Default Probabilities
Matthew J. Holian, San Jose State University & Marc Joffe, Public Sector Credit Solutions
Bond Repayment Capacity in Developing Countries
Salvador Espinosa, San Diego State University & Christine Martell, University of Colorado Denver
Issues in Local Government Salon G
Chair: John Foster¸ Southern Illinois University-Edwardsville
Multi-Year Fiscal Planning and Projections in Local Governments – Status and Impact
Holly Sun & Joseph Cordes, George Washington University
Unraveling Fiscal Crisis: What Worked and What Didn’t for Local Governments?
Milena I. Neshkova & Hai (David) Guo, Florida International University
The Budget Process in Selected Town Governments: A Survey and Overview with Implications for the Field
Robert W. Smith, Kennesaw State University
Institutions and Epistemic Communities: The Impact of City Managers on Fiscal Outcomes
Skip Krueger, Abraham Benavides, & Kraiwuth Jaikampan, University of North Texas & Robert W. Walker, Willamette University
Assessing Other Postemployment Benefit Underfunding for Local Governments in Michigan
Traci Taylor, Eric Scorsone & David Schweikhardt, Michigan State University
2013 ABFM Annual Conference (September 17th DRAFT) Page 19
SATURDAY, OCTOBER 5TH (CONTINUED)
1:30-3pm Concurrent Sessions (Continued)
Current Trends, Reform & Conundrums in Government Finance
Salon H
Chair: Helisse Levine, Long Island University
Show Me the Money: Local Governments, Nonprofits and Property Tax Revenues
Helisse Levine, Long Island University & Paul Greaves, Debtwire Municipals
Local Government Bankruptcy: A Reevaluation
Alexandru V. Roman, California State University, San Bernardino
Capital Appreciation Bonds: California’s Latest School Financing Conundrum
David Baker & Marc K. Fudge, California State University, San Bernardino
The 2008 Fiscal Crisis and Administrative Reform in U. S. State Governments
Hua Xu, Auburn University at Montgomery & Jonathan Justice, University of Delaware
Performance Budgeting in Local Government: Why Implement?
Meeting Room 3017
Chair / Discussant: Benjamin Clark, Cleveland State University
Assessing Spending Disparity and Its Causes in Local Public Road: Performance Measurement for Public Infrastructure
Arwiphawee Srithongrung, University of Nebraska at Omaha
Smart Cuts? Strategic planning, performance management and fiscal retrenchment in U.S. cities
Benedict S. Jimenez, Northeastern University
Performance-Based Budgeting: What Motivates Municipalities to Adopt It?
JiHyung Park, Changsoo Song & Jooho Lee, University of Nebraska at Omaha
3-3:15pm Refreshment Break DuPont Foyer
3:15-4:45pm Concurrent Session
The Politics and Economics of Fiscal Rebalancing ("Consolidation")
Georgetown II
Chair: Marvin Phaup, Trachtenberg School, George Washington University
Discussants: James Savage, University of Virginia & Marco Cangiano, International Monetary Fund
The Politics of Austerity
Paul Posner, George Mason University
The Economics of Rebalancing
Douglas Hamilton, Peter G. Peterson Foundation
2013 ABFM Annual Conference (September 17th DRAFT) Page 20
SATURDAY, OCTOBER 5TH (CONTINUED)
3:15-4:45pm Concurrent Sessions (Continued)
Municipal Bankruptcies: Cases, Trends &
“Bankruptcy Risk” Pricing
Salon F
Chair / Discussant: Tima T. Moldogaziev, University of South Carolina
Federal Bankruptcy Petition of Stockton, California
Ashley K. Ames, Indiana University
Why Fears about Municipal Credit Are Overblown
Daniel Bergstresser, Brandeis International Business School & Randolph B. Cohen, MIT Sloan School of Management
The Demise of Harrisburg, Pennsylvania
Jane Beckett‐Camarata, Penn State University‐Harrisburg & Cleopatra Grizzle, Rutgers University-Newark
Not All Bankruptcies Are Created Equal: Empirical Assessment of the Role of "Bankruptcy Risk" in Credit Ratings & Yields
Tima T. Moldogaziev, University of South Carolina, Sharon N. Kioko, Syracuse University & W. Bartley Hildreth, Georgia State University
Defense Spending During the Recession Salon G
Chair: Michael Brogan, Rider University
An Effect of Continuing Resolutions: Evidence of Expense Shifting in U.S. Army Contract and Supply Spending
Alexander Jacobs, University of Kentucky
Budgetary Impact of Military Base Closing (or Removal from Base Closing Lists) on Neighboring Municipalities --Effects during the Great Recession and its Aftermath
Andrew Glassberg, University of Missouri-St. Louis
Emergent Complex Networks: The Financial Web of Defense Department Weapons Acquisition Programs
M. Maureen Brown, University of North Carolina-Charlotte & Robert S. Kravchuk, Indiana University
Join us next year in Grand Rapids, Michigan! October 2nd-4th, 2014 @ Amway Grand Plaza
top related