Page 1
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 1/27
1
2013 ABFM CONFERENCE SCHEDULE
THURSDAY, OCTOBER 3rd
7:30 AM – 5:00 PM Registration…...............Registration Desk, Dupont Foyer, Second Floor
7:30 AM – 9:00 AM Continental Breakfast..................................Dupont Foyer, Second Floor
8:30 AM – 10:00 AM CONCURRENT SESSIONS A
1. State Budgeting and Fiscal Sustainability................................................Georgetown II
Chair/Discussant: Boris Morozov, Louisiana State University
Baseli nes and State Budget Growth
Carolyn Bourdeaux, Georgia State University
Laura McGuffey, Georgia State University
The Impact of Agency Mission on Agency Budget Strategy in State
Governments
Changhwan Mo, Korea Transport InstituteJonathan Justice, University of Delaware
Separate or Uni f ied Budgets: The Case of Georgia Il Hwan Chung, Baruch College, City University of New York
Phuong Nguyen-Hoang, University of Iowa
F iscal Sustainabili ty in the Ameri can States: L earn ing 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
2. Health and Welfare Spending……………………………….……......................Salon F
Chair: Beverly Bunch, University of Illinois-Springfield
Analysis of the Changing L andscape of Revenues for Anti -Poverty Agencies
Beverly Bunch, University of Illinois, Springfield
Food Safety Policy and Resource Constraints: The Dif fusion of Regulation
Jocelyn M. Johnston, American UniversityRebecca Yurman, American University
Page 2
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 2/27
2
Demographic Change and Public Expenditur e: The Crowding-I n Ef fects Of
Population Aging On Social Welfare Expenditur e for the Elderly in Japan:
1980-2010
Yimin Chang, University of Kentucky
3.
Paying for Education: The Determinants of the Allocation of Resources to K-12Schools and Post-Secondary Institutions.............................................................Salon G Chair / Discussant: Eugenia F. Toma, University of Kentucky
Ethnic Homogeneity, Group Antagonism, and State F inancial Support for
H igher Education John Foster, Southern Illinois University, Edwardsville
Jacob Fowles, University of Kansas
I dentif ying Poli cy Motivations of Perf ormance Funding Adoption in H igher
Education
Douglas Carr, Oakland UniversityRoger Larocca, Oakland University
Charter School Capital F inance: An Examination of Char ter School Bond
I ssuance and I nterest Costs
Peter Jones, University of Kentucky
Tax-Based Aid Expansion, College Enrol lment, and College Choice
Tatyana Guzman, Cleveland State University
Haeil Jung, Indiana University
Maureen Pirog, Indiana University
4. Changes in Property Tax Law and Tax Delinquencies….................................Salon H
Chair: Sunjoo Kwak, University of Alabama at Birmingham
Discussant: Bo Zhao
Property Tax L imi tations and Residential M obil ity: The Impact of F lori da
Amendment One
Rui Sun, California State University, Dominguez Hills
An Analysis of the I nteraction of Publi c and Pri vate I nvestment on Tax
I ncrement Fi nancing
Bob Bland, University of North Texas & LBJ School, University of Texas at
Austin
Michael Overton, University of North Texas
Learning from Oregon’s Idiosyncratic Assessment Practices about Property
Tax Admin istration in General
Marija Andelkovic Pesic, University of NisFred Thompson, Willamette University
Page 3
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 3/27
3
Robert Walker, Willamette University
Property Tax Delinquencies and Local Revenue Volatil ity Dur ing the Great
Recession
Olha Krupa, Seattle University
5. Transit Planning and Finance Issues............................................Meeting Room 3017
Chair: Zhirong (Jerry) Zhao, University of Minnesota
Discussant: Michael Brogan, Rider University
Envir onmental Sustainabili ty of L ight Rail Tr ansit in Ur ban Areas
Hazel Marie A. Sarmiento, University of North Carolina at Charlotte
Revolving L oan Systems for Transportati on Projects: The Ohio State
I nfr astructure Bank (SIB) Program
Jay Eungha Ryu, Ohio University
Paying for Roads and Transit : Examining Citi zen Perceptions of Di ff erent
F inancing Options
Juita-Elena (Wie) Yusuf, Old Dominion University
Lenahan O’Connell & Kaitrin Mahar
A National Sur vey of Transit Agencies: F iscal Climate Ef fects
Suzanne Leland, University of North Carolina at CharlotteOlga Smirnova, East Carolina University
10:00 AM – 10:15 AM REFRESHMENT BREAK.............Dupont Foyer, Second Floor
10:15 AM – 11:45 AM CONCURRENT SESSIONS B
1. Pushed to the Brink: Managing Through City Fiscal Crises..................Georgetown II
Chair: Paul Posner
Maryland: Assumption of Local Responsibi li ties
John W. Rohrer, Maryland Department of Legislative Services
Al l I n or Hands Off : the State Role in Local F iscal Cri ses
Frank Shafroth, George Mason University
Rhode I sland: Strong State I nterventi on in D istressed Communi ties
John Simmons, Rhode Island Public Expenditure Council
Presentation ti tle to be determined
David Y. Miller, University of Pittsburgh
I ll inois: No State I ntervention
Page 4
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 4/27
4
Sarah Wetmore, Illinois Civic Federation
2. International Budgetary Issues……………………………………......................Salon F
Chair: Linda Janet Porras-Mendoza
Controll ing the EMU' s Budgetary F ree Riders: Repair ing the Eur opean Commission' s Fi scal Monitori ng Capacity
James Savage, University of Virginia
Sovereign Wealth Funds in OECD Countr ies
John B Gilmour, College of William & Mary
The Ef fects of F inancial Cr isis under Keynesian Theory in OECD Countries
Ju-Ying Yang, University of Illinois at Chicago
City's Budget, A l ook at the City Council of Nairobi
Obuya Bagaka, Kenya Institute of AdministrationClarence Otieno, Kenyan Government
3. Cutback Management and the Recession……………………….....................Salon G
Chair: Thomas P. Lauth, The University of GeorgiaDiscussant:
An Examination of the Economic Downturn: Changes in State Expenditur es
and L essons Learned
Brian Sigritz, National Association of State Budget Officers (NASBO)
Michael Streepey, National Association of State Budget Officers (NASBO)
The Public Financing of America’s Largest Cities: An Autopsy of City
F inancial Records in the Wake of the Great Recession
Craig L. Johnson, Indiana UniversityCo-authors: Wenli Yan & Justin Ross, Indiana University
Cutback Management and I ncremental ism in L arge American Cities, 1964 to
2006
Jae Young Lim, University of Georgia at Athens
Federal Budgeting for Short-Term F iscal Uncertain ty
Marvin Phaup, George Washington University
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
4. The Recession and Property Taxes……………………………….....................Salon H
Page 5
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 5/27
5
Chair: Craig Maher, Northern Illinois University
Discussant: Rui Sun, California State University, Dominguez Hills
Structural / I nstituti onal Determinants of Variations in H ousehold Property
Tax Burdens and Ef fective Tax Rates Wi thin and Across Local Governments:
The Ef fect of the Great Recession and Beyond John L. Mikesell, Indiana UniversityDaniel R. Mullins, American University
What Happens to Assessment L imits when Property Values Decli ne?
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
5. Public and Private Sector Pensions…………………….................Meeting Room 3017
Chair: Carol Ebdon, University of Nebraska at Omaha
Market Volatili ty and Risk-Taking Behavior: A Comparative Study of Public
and Pr ivate Sector Def ined Benefi t Pension Plans
Odd Stalebrink, Penn State UniversityVicky Kiosse, University of Exeter
The Pension Benefi t Guarantee Corporation: Public F unds for Private
Pensions
Karen Kunz, West Virginia University
Does Publi c Pension Underf unding Lead to Riskier Asset Al location?
Daniel L. Smith, New York University
Determinants of Publ ic Pension Fund Investment Performance
Jun Peng, University of Arizona
Qiushi Wang, Rutgers University- Newark
The Role of Economic, Fiscal, and F inancial Shocks in the Evoluti on of Publi c
Sector Pension Funding
Robert K. Triest, Federal Reserve Bank of Boston
Bo Zhao, Federal Reserve Bank of Boston
12:00 PM – 1:15 PM POSTER SESSION..................................................Dupont Foyer
Session Judges: Wie Yusuf, Old Dominion University; Boris Morozov, Louisiana
State University; and Whitney Afonso, University of North Carolina
POSTER LISTINGS
Page 6
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 6/27
6
Tax-Expenditur e L imi tations and Inf rastructure F inance in U.S. Local
Government
Agustin P. Leon-Moreta, Florida State University
Duct Taped Spreadsheets: How Practiti oners Really Do Budget & F inancial
Analysis Kenneth Hunter, City of Rocky Mount, North Carolina
The Dif ferences in State Funding Assistance to School Distr icts in States that
Imposed Binding School Distri ct Tax and Expenditur e Limi tations (TELs) Michael S. Hayes, American University
Publ ic Pension Plans Trends and Features 2000-2009
Rayna L. Stoycheva, University of Miami
State EI TCs and Impacts on Household Savings Levels
Carletta F. Taylor Sims, Indiana University
The Impact of a Spli t-Rate Property Tax on the Housing Market and Tax
Revenue Stabil ity, A Study of the Pennsylvania Exper ience
Cheol Liu, Indiana University
What is the Impact of State Funding and Accountabil ity Poli cies on the
Location of Char ter Schools? Christian Buerger, Maxwell School of Syracuse University
Ef fects of I ntergovernmental Aid and Local Revenue Diversif ication on
Pension L iability Funding Evgenia Gorina, Arizona State University / University of Texas at Dallas
Does F iscal I nformation Disclosure Matter? Costs of Competit ive Bond Sales
Junghack Kim, University of Nebraska at Omaha
Revenue Strategies of US States under Condit ions of Economic and Poli ti cal
Stress: Revenue Di versif ication 1980 to 2011 Seeun Ryu, Arizona State University
Devolution of Budgeting Authority in Thail and
Sirisak Laochankham, University of Missouri
The Web of Performance Budgeting (PB) Evaluation: Ef fectiveness, Discretion,
Accountabil ity, and Transparency Yousueng Han, Indiana University- Bloomington
Rise of the Muni cipal Securi ties in China: A Compari son of M uni cipal Bond
Market in the United States and the People's Republi c of Chi na
Page 7
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 7/27
7
Zihe Guo, University of Kentucky
1:30 PM – 3:00 PM CONCURRENT SESSIONS C
6. The Fiscal Policy Space of Cities...............................................................Georgetown II
Chair: Michael A. PaganoDiscussant:
The F iscal Policy Space: A Comprehensive Fr amework for City F iscal
Decision-making
Michael A. Pagano, University of Illinois at Chicago
Christopher Hoene, California Budget Project
Yonghong Wu, University of Illinois at Chicago
Locall y Imposed Limi ts: The Rise of the New TEL
Samuel Bassett, University of Illinois at Chicago
Christopher Hoene, California Budget Project
Ef fects of State-Imposed Constraints on Municipal Revenue: The Mediating
Role of Alternative Revenue Sour ces
Shu Wang, University of Illinois at ChicagoMichael A. Pagano, University of Illinois at Chicago
Testing the L inks Between the Consideration and Adoption of F iscal Pol icy
Actions to the State Attribute and to the Local Attribute in “Fiscal Policy
Space” of C ities
Yu Shi, University of Illinois at Chicago
Nisa Yazici Aydemir, University of Illinois at Chicago
7. Local Fiscal Policy and Budget Stabilization.......................................................Salon F
Chair/Discussant: Agustin P. Leon-Moreta, Florida State University
Tax I nstruments and Local Government Budget Stabil ity
Yilin Hou, Syracuse UniversityJason Seligman, The Ohio State University
Budget Stabil ization in M unicipalit ies: Evidence fr om Chicago Subur bs 1997 –
2011
Rebecca Hendrick, University of Illinois at Chicago
F iscal Slack and Local Expendi tur e Stabil ization – West Coast Style
Justin Marlowe, University of Washington
Great Recession and Responses to the Crisis in North Caroli na Counties
Wen Wang, Indiana University-Purdue University Indianapolis
Page 8
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 8/27
8
8. 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
Panel Participants:
Frances Hunter, Nashville Metropolitan Transit Authority (Tennessee)Heather Pulitzer, Office of Management and Budget, City of New York Hyong Yi, Director, Office of Management and Budget Mecklenburg County,
North Carolina
Melissa Merrell, Congressional Budget Office, George Washington University,Past President, AABPA
Sandra Beattie, U.S. Government Accountability Office
9. Empirical Evidence on Tax Policy Reforms........................................................Salon H Chair: Justin M. Ross, Indiana University
Discussant: Whitney Afonso, University of North Carolina at Chapel Hill
Tax Exemptions for Char itable Organi zations: How Are They Capitali zed into
Residential Property Values?
Deborah A. Carroll, University of Georgia
Capital I nput Taxes and Labor Employment: Empir ical Evidence fr om the
Retail Sales Taxation of Manufactur ing Machinery and Equipment
Justin M. Ross, Indiana UniversityJohn L. Mikesell, Indiana University
Confli cting Theories of Democratic Reform: Evidence from State E-Commerce
Tax Reform
Sarah Larson, Indiana University
Behavioral F rameworks of Property Tax Determi nation
Spencer T. Brien, Arizona State University
10. Dimensions of Public Pension Plan Management and Policy........Meeting Room 3017 Chair / Discussant: Justin Marlowe, University of Washington
How Well Does the Risk-F ree Rate Predict the Future Rate of Return on
I nvestments? Impli cations for Publ ic Defined-Benefi t Pension Plans
Kenneth A. Kriz, Wichita State University
Gang Chen, University at Albany-State University of New York
From Defined Benefi t to Defined Contr ibution Plans for Publ ic Employees:
Resul ts and Lessons fr om M ichi gan
Michael Thom, University of Southern California
The Publ ic Pension Problem: A Case Study
Page 9
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 9/27
9
Carol Ebdon, University of Nebraska at Omaha
Paul Landow, University of Nebraska at Omaha
A Simulation of Defined-Benefi t Pension Plans: What Features are the Most
Important?
Gang Chen, University at Albany-State University of New York David Matkin, University at Albany-State University of New York
The Credit Threat of Publ ic Pension Funding on State Credit Ratings
Yan Xiao, University of Nebraska at Omaha
3:00 PM – 3:15 PM REFRESHMENT BREAK.............Dupont Foyer, Second Floor
******************************************************************************
3:15 PM – 4:45 PM PLENARY................................................West End Ballroom AB
The Impact of the Sequestration on State Budgets
Karen Kunz, West Virginia University
Scott Pattison, NASBO
******************************************************************************
5:00 PM – 7:00 PM RECEPTION......................................................Dupont Ballroom
6:30 PM -- 8:00 PM Public Financial Publications, Inc., Board Meeting.........Hollow Square
---------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------------
Page 10
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 10/27
10
FRIDAY, OCTOBER 4th
7:00 AM – 8:30 AM ABFM Executive Committee Meeting........................Conference Room
7:00 AM – 8:30 AM Using Budget Cases in Graduate Courses........................................TBD
7:30 AM – 4:30 PM Registration..................Registration Desk, Dupont Foyer, Second Floor
7:30 AM – 9:00 AM Continental Breakfast...............................Dupont Foyer, Second Floor
8:30 AM – 10:00 AM CONCURRENT SESSIONS D
1. Innovations in Nonprofit Budgeting…………………...........................Georgetown II
Chair: Helisse Levine, Long Island UniversityDiscussant: Beverly Bunch, University of Illinois-Springfield
Borr owing for Good: The Use of Tax-Exempt Debt by Publi c Chariti es Thad Calabrese, New York University
Todd Ely, University of Colorado, Denver
Through the Analyst’s Looking Glass: Nonprofi t I nf luence on Budget
Outcomes
Sarah Beth Gehl, Georgia State University
State of Nonprof it F inance Research: Problems or Opportuni ties?
Alicia Schatteman, Northern Illinois University
Tammy Waymire, Northern Illinois University
“Crowding Out” or “Crowding In” ? -- An Analysis of Pri vate Contributions
and Government Grants in Housing Nonprofi ts
Janey Wang, San Francisco State UniversityJennifer Shea, San Francisco State University
2. GASB, Cost Accounting and Audits………………………...............................Salon G Chair: Michael S. Hayes, American University
Local Managers Perceptions of Recent Changes to Governmental F inancial
Statements
Craig S. Maher, Northern Illinois University
Shannon Sohl, Northern Illinois University
A Tale of Two Bases: The Di f ferent Stories Told By Government-Wide and
Governmental Fund Financial Statements
Dean Michael Mead, Governmental Accounting Standards Board & Rutgers, The
State University of New Jersey
Page 11
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 11/27
11
Improved Financial Reporting for Other Postemployment Benefi ts by State and
Local Governments
Kevin M. Bronner, University at Albany, The State University of New York
A Decade of Single Audi ts: D if ferential Resul ts from the Publ ic Sector
Tammy R. Waymire, Northern Illinois UniversityThomas Z. Webb, Mississippi State UniversityTimothy D. West, Northern Illinois University
How Pervasive are the Ef fects of Transaction Costs? Analyzing Cost Dr ivers in
Cost Accounting
Zachary Mohr, University of North Carolina-Charlotte
3. State Budget Priorities Following the Recession.................................................Salon G Chair / Discussant: Odd Stalebrink, Penn State University
US Sub-nati onal Governmental Response to the F inancial Cr isis: I mpli cations for the “Equitable Distribution of the Costs and Benefits of Public Services”
Blue Wooldridge, Virginia Commonwealth University
Heidi Jane Smith, International Consultant
Af ter the Fall : Governors and State Budget Priori ties following the Great
Recession
Katherine Willoughby, Georgia State University
Pri ce Tags or Guesstimates? Fiscal Notes in I ll inois
Nancy Hudspeth, University of Illinois, Chicago
“It’s always something” Actions and Reactions to Budget Balancing in
Maryland
Warren Deschenaux, Maryland General AssemblyDavid B. Juppe, Maryland General Assembly
4. State Income Taxes and Tax Credits……………………...................................Salon H Chair: Rui Sun
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 I ncome Tax Repeal and
Sales Tax I ncrease Analysis
Boris Morozov, Louisiana State University
Page 12
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 12/27
12
L ights, Camera, Action: The Adoption of State Film Tax Credits
David L. Sjoquist, Georgia State UniversityEmefa Sewordor, Georgia State University
5. The Financial Management of Collaboration: Financial Management across
Boundaries………………………………………….......................Meeting Room 3017
Chair / Discussant: Benedict S. Jimenez, Northeastern University
Collaborative F inancial M anagement Practices with in the Department of
Defense Col. Robert Nye, United States Army War College
How Municipal Collaboration Reshapes the Budgeting Process: F ur ther
Evidence fr om I ll inois Publi c Management Networks
Kurt Thurmaier, Northern Illinois UniversityDavid Mitchell, Northern Illinois University
I nterlocal F inance: I denti fying the Transaction Costs of Cooperati on Across
Local Governments in Texas
Simon Andrew, University of North Texas
Jesseca E. Short, University of North Texas
Establi shing Theory for the Financial Management of Governance and
Collaboration
Zachary Mohr, University of North Carolina-Charlotte
10:00 AM – 10:15 AM REFRESHMENT BREAK.............Dupont Foyer, Second Floor
******************************************************************************
10:15 AM – 11:45 AM PLENARY................................................West End Ballroom AB
ACCA
******************************************************************************
12:00 PM – 1:15 PM AWARDS LUNCHEON……......................West End Ballroom
Sponsored by XXXXX
PFP Jesse Burkhead Award: Best article published in Public Budgeting & Finance in 2012
Michael Curro Student Paper Award: Best written paper in a class or under facultysupervision
Page 13
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 13/27
13
S. Kenneth Howard Award: Lifetime achievements by a practitioner in the field of budgeting
and financial management
Aaron Wildavsky Award: Lifetime achievements in the field of budgeting and financial
management
******************************************************************************
1:30 PM – 3:00 PM CONCURRENT SESSIONS E
1. Transportation, Infrastructure Finance, and Public Utility.............Georgetown II
Chair: Wie Yusuf, Old Dominion University
Discussant: Charlotte Kirschner, The Ohio State University
F iscal B rownout: Potential Impacts of Enterpr ise Fund Regulation on Eastern
North Car olina’s “Electricities” Kenneth Hunter, City of Rocky Mount, North Carolina
The Politi cs of Energy Budgeting: Forecasting Severance Taxes amidst
Economic Growth, Envir onmental Sustainabili ty and Market Volatili ty in the
US States
Michael Brogan, Rider University
Charles Tien, City University of New York-Hunter College
Transportation Revenues and Expenditur es in Kentucky: M easur ing Hi stori cal
Suf fi ciency and Defin ing Futur e Scenari os
Bryan Gibson, Kentucky Transportation Center, University of KentuckyCo-Authors: Dwight Denison, Candice Wallace, Doug Kreis
Banking on I nf rastructure: Examining the F iscal Ef fects of State
I nf rastructure Bank (SIB) Loans on Leveraging L ocal Transportation
I nvestment
Can Chen, University of Nebraska at Omaha
From Value I ncrease to Value Capture: The Case of M aple Grove, Minnesota
Zhirong (Jerry) Zhao, University of Minnesota
2. Forecasting Issues and Trends……………………………….........................Salon F
Chair: Jane Beckett-Camarata, Penn State University-Harrisburg
Revenue Forecasting Accur acy
Daniel Williams, Baruch College
Joseph Onochie, Baruch College
An Examinati on of Revenue Forecasting in the 50 States
Page 14
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 14/27
14
Donald Boyd, Rockefeller Institute of Government
Forecasting Accuracy in Vi rgin ia
James Conant, George Mason University
Using IMPLAN to forecast the fi scal impact of changes John Wong, University of North Texas
3. Improving Child and Welfare Spending……………………........................Salon G
Chair: Sarah Beth Gehl, Georgia State UniversityDiscussant: Katherine Willoughby, Georgia State University
I denti fying Chi ld Care Subsidy Poli cy Precedents and Simulating Costs across
States
Beth Neary, University of Connecticut
Why did State Leaders Change their M inds on the Health Care Law? Dan Wang, Arizona State University
Health Care Spending and Health Outcomes
Michelle Pfister, University of MissouriCharles E. Menifield, University of Missouri
Race to the Bottom? Relative Benefits’ Impact on Welfare E xpenditure
Nakhyeok Choi, Florida International University
4. Winners and Losers in Sales Tax Collections………....................................Salon H
Chair: Whitney Afonso, University of North Carolina at Chapel Hill
Sales Tax Distri bution in Urban and Rural Counties in North Carolina: Who
Wins and Who L oses?
Whitney Afonso, University of North Carolina at Chapel Hill
A Typology of Sales Tax Evaders: Targeting Enforcement to Diverse I ntentions
P. Cary Christian, Georgia Southern University
The Future of Onli ne Sales Taxes
Andrew Wesemann, University of MissouriCharles E. Menifield, University of Missouri
Poli tical Determinants of State Sales Tax Base Erosion
Geoffrey Propheter, The George Washington University
Confusion About General Consumption Taxation in Ameri can Tax Policy:
Avoiding a National Value-Added Tax Whi le Expanding Reli ance on State
Retai l Sales Taxes
Page 15
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 15/27
15
John L. Mikesell, Indiana University
5. Rainy Day and Fund Balances……………………………...Meeting Room 3017
Chair / Discussant: Thad Calabrese, New York University
Do States Use Rainy Day Funds When i t Pour s? Di saster-Stabil ization F unds
in the Gul f Coast States
Charlotte Kirschner, The Ohio State University
Akheil Singla, The Ohio State University
Unclaimed Property: An Untapped Revenue Source for States?
Darrin Wilson¸ Florida Atlantic University
Gao Liu, Florida Atlantic University
The I nteractive Ef fect of Fund Balance and Revenue Di versity on Local
Government F iscal Sustainabili ty David Wachira, The World Bank
A Spatial Analysis of Florida Local Governments’ Unreserved Fund Balance
Hai (David) Guo, Florida International UniversityWen Wang, Indiana University-Purdue University Indianapolis
3:00 PM – 3:15 PM REFRESHMENT BREAK.............Dupont Foyer, Second Floor
3:15 PM – 4:45 PM CONCURRENT SESSIONS F
6. Financing Primary and SecondaryEducation.........................................Georgetown II
Chair / Discussant: Elizabeth S. Overman, University of Central Oklahoma
F inancial I mpli cations of School Choice for Publi c School Systems
James A. Richardson, Louisiana State UniversityRoy L. Heidelberg, Louisiana State University
F iscal Decentr ali zation, Administrative Decentr alization, and Performance
Gaps between Low-Income and Non-Low I ncome Students
Abhisekh Ghosh Moulick, Texas A&M University
Politi cs or Professionali sm? Budgeting for Bil ingual Education
Carla M. Flink, Texas A&M UniversityAngel Luis Molina, Jr., Texas A&M University
Do the Dollars Add Up? The Missing L ink between Capital I nf rastructure
F inance and School District Performance
Page 16
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 16/27
16
Edward D. Vargas, University of New Mexico
Tima Moldogaziev, University of South Carolina
I nstituti onal Ar rangements for Publ ic Library Funding and Spending
JiHyung Park, University of Nebraska at Omaha
Carol Ebdon, University of Nebraska at OmahaAimee Franklin, University of Oklahoma
7. Forecasting Issues and
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 Pennsylvani a
Jane Beckett-Camarata, Penn State University-Harrisburg
The Value of Consensus Forecasting for Producing a Binding Revenue
Baseli ne: An I ndiana Case Study
John L. Mikewell, Indiana UniversityJustin Ross, Indiana University
8. Implications for TELS…………………............................................................Salon
G Chair / Discussant: Rayna L. Stoycheva, University of Miami
Tax-Expenditur e Limitations and Local Government Reorganization in the
United States
Agustin P. Leon-Moreta, Florida State University
Budgetary Constraints and Employee Turnover: The Case of Binding School
Distri ct Tax and Expenditur e L imi tations (TELS)
Michael S. Hayes, American University
Spatial Implications of Tax and Expenditure Limitations
Marvin Ward Jr., DC Office of Revenue Analysis
9. Innovations to Support Local Governments……………………......................Salon
H Chair: Yilin Hou, Syracuse University
Helpfu l Local Sur taxes? F lori da and Disadvantaged Famili es
Bruce McDonald, III, Indiana University South Bend
D. Ryan Miller, Georgia Southern UniversityRobert J. Eger, III, Naval Postgraduate School
Page 17
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 17/27
17
New Markets Tax Credit (NM TC) in Low-Income Communi ties: A
Comparative Analysis of Economi c Development Outcomes in Georgia and
Ill inois
Deborah A. Carroll, University of Georgia
Jekyung Lee, University of Georgia
Determinants of Local I nf rastructure Investment and i ts Impacts: Examini ng
the Development of Georgia
Ping Zhang, University of GeorgiaYilin Hou, Syracuse University
Capitali zation of Education Quality in Property Value: An Empir ical Study of
Beijing
Qiang Ren, Central University of Finance and Economics
Yilin Hou, Syracuse University
10. Bankruptcy and Decentralization: Are They Really
Connected?.........................................................................................Meeting Room
3017 Chair / Discussant: Alexandru V. Roman, California State University SanBernardino
Emergency Fi nancial M anagers: Delegated Powers, F iscal Effi cacy and Rising
Conflicts
Michael Thom, University of Southern California
Twyla Blackmond Larnell, Loyola University
Bankruptcy Triggers and their Relation to F iscal Solvency: An Examination of
Local Governments in I ll inois
Rebecca M. Hendrick, University of Illinois at ChicagoAndrew W. Crosby, University of Illinois at Chicago
Does Taking Longer to Budget Lead to Better F iscal Condi tions?
Elaine Yi Lu, City University of New York-John Jay College
Bl ind, Broke, and Bedlam? Bankruptcy in Stockton, Vallejo, and San
Bernardino
Jim Comeaux, The Ohio State University
Akheil Singla, The Ohio State University
Charlotte Kirschner, The Ohio State University
How Does F iscal Decentr ali zation Aff ect the F inancial Condi tion of State and
Municipal Governments?
Samuel B. Stone, California State University, Fullerton
Page 18
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 18/27
18
4:45 PM – 5:30 PM ABFM Annual Members' Meeting................................................Salon F
5:30 PM – 7:30 PM RECEPTION...................................................................Dupont Ballroom
Page 19
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 19/27
19
SATURDAY, OCTOBER 5th
7:30 AM – 12:00 PM Registration...............Registration Desk, Dupont Foyer, Second Floor
7:30 AM – 9:00 AM Continental Breakfast.................................Dupont Foyer, Second Floor
8:30 AM – 10:00 AM CONCURRENT SESSIONS G
1. Efficiency and Effectiveness in Service Delivery......................................Georgetown II
Chair: Donijo Robbins, Grand Valley State UniversityDiscussant: Kenneth Hunter, City of Rocky Mount, North Carolina
Assessing Best Value Services and Alternative Service Delivery Options –
Trends
Christine Smith, Baker Tilly
Does Service Consoli dation A ffect Municipal Spending: The Case of Wisconsin Municipalities
Craig S. Maher, Northern Illinois University
Katherine Piker, Northern Illinois University
Factors Aff ecting Performance Budgeting: A Discriminant Analysis of Cost
Ef fectiveness in Budgeting for M unicipal Service Delivery
Kenneth A. Klase, University of North Carolina at Greensboro
Consolidation of Local Government F unctions: Cost Savings and Poli cy
Impli cations for the Local Public Service Provision
Olha Krupa, Seattle University
2. The Assignment of Public Service Responsibilities: Examination of the Causes and
Effects of Fiscal Decentralization, Outsourcing, and Local Debt
Management…………………………………………………………………........Salon F
Chair: Thad Calabrese, New York University
Discussant: Jacob Fowles, University of Kansas
F iscal Central ization and State and Local Government Payrol ls: Analysis with
State and County Panel Data from 1977 to 2007
John Foster, Southern Illinois University EdwardsvilleEugenia 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 Ri sk Assessment: The Ef fect of Government Type on Credit
Rating Decisions
Page 20
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 20/27
20
Robert A. Greer, University of Georgia
Produce or Buy? An Analysis of Government Outsour cing Decisions fr om the
Transaction Cost and Revenue Volati l ity Perspectives
Zhiwei Zhang, University of Kentucky
3. Financial Risks and Investment Pools……………………………......................Salon G Chair: Kenneth A. Kriz, Wichita State University
Discussant: Discussant: Rebecca M. Hendrick, University of Illinois at Chicago
Analyzing Changes in Asset Concentr ations of LGIPs
Jeongwoo Kim, Sam Houston State University
Managing Financial Risk in the Public Sector: F inancial Wizard/Trail
Blazer/Politician – the Role of the Publi c Sector Risk M anager
Melissa Baur, Grant Thornton
Molly Curl, Grant Thornton
I nvesting Publ ic Funds: Determinants of the Use of Local Government
I nvestment Pools by Municipali ties in Texas
Robert Bland, University of North Texas and Visiting Professor, University of Texas at Austin
Julius Nukpezah, University of North Texas
Debts Designed for Governmental Contractual Obligations: Bor rowing Costs
of Certi fi cate of Obligation in Texas
Wei-Liang Lung, University of North Texas
Simon Andrew, University of North Texas
4. Tax Fairness, Unemployment Trust Funds and Social Security
Reform…………………………………………………………………. ................Salon H Chair: Andrew Wesemann, University of Missouri
Unemployment I nsurance 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 F iscal Constrain ts: Colorado
Case
Jung-Joo Lee, Seoul Women’s University
F iscall y & Moral ly Responsible Social Secur ity (Oasi Payrol l Tax) Reform
Page 21
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 21/27
21
Brett Bergen, U.S. Navy
5. 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 H igher Education Finance
Elizabeth S. Overman, University of Central Oklahoma
University Financial Management: Can Publi c Universit ies Control Costs?
Donijo Robbins, Grand Valley State University
Mark Hoffman, Grand Valley State University
Education of Budget Off icers
Edward Anthony Lehan, Independent Consultant
Kinky Aid and Student L oans: Does Tax-Based Aid Af fect Students' Debt? Tatyana Guzman, Cleveland State University
10:00 AM – 10:15 AM REFRESHMENT BREAK.............Dupont Foyer, Second Floor
10:15 AM – 11:45 AM CONCURRENT SESSIONS H
1. 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 DevelopmentBeth Strommen, Sustainability Coordinator, Department of Planning
2. Using Transparency to Improve Budgetary Corruption……..........................Salon F
Chair / Discussant: Michael Thom, University of Southern California
The Impact of Public Off i cials’ Corruption on the Size and All ocation of U.S.
State Spending
Cheol Liu, Indiana University
John L. Mikesell, Indiana University
F iscal Federal ism Toward Corruption or Transparency-Empir ical Evidence
fr om the Uni ted States
Jongmin Shon, University of Georgia
Yoon Kyoung Cho, University of Georgia
Page 22
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 22/27
22
Government, Money, and Fraud
Sawsan A. Abutabanjeh, Old Dominion University
Poli tics, Economics, and Cross-Continental F iscal Transparency: What about
it?
Theodore Arapis, Villanova UniversityVincent Reitano, Villanova University
3. Capital Expenditures During Budgetary Shortfalls…....................................Salon G
Chair: Charlotte Kirschner, The Ohio State University
Unor thodox Capital Project Funding – Cash
Angie Flick, Arizona State University, Management and Budget Supervisor with
Maricopa County
Estimating Net Resources in Capital I mprovement Planni ng
Gerald J. Miller, Arizona State University
The Exploration of Adoption Administrative I nnocations in Capital Budgeting
at the State Level
Natalia Ermasova, Governors State University
Budgets the Comprehensive Management of the Industri al Ci ties
Nedal Salman Al Hammad, Finance and Budgeting Department, RoyalCommission at Yanbu, Kingdom of Saudi Arabia
Dollars for L ives: The Ef fect of Capital Expenditures on Traff ic Fatali ties
Ryan Yeung, State University of New York-BrockportPhuong Nguyen-Hoang, University of Iowa
4. State Budget Issues…………………………………………................................Salon H Chair / Discussant: Carolyn Bourdeaux, Georgia State University
I s State Rebudgeting a Function of Balancing Revenue or E lasticity?
Meagan M. Jordan, Old Dominion University
Wenli Yan, Virginia Commonwealth University
Making a Judgment of Accountabil ity: L imi tations to Analyzing Budgets &
Structural Balance Utilizing State CAFR’s
Melinda James Lopez, Auburn University
State Debt Resour ce Constraints
Robert A. Greer, University of Georgia
Dwight Denison, University of Kentucky
Page 23
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 23/27
23
Using F inancial Ratios to Assess State F inancial Condi tion: A Reli able
Measur e?
Sarah Arnett, Government Accountability Office
Speaking Truth to Power? Poli cy Advice in the Legislature
John Bartle, University of Nebraska-Omaha
5. The Role of Pay for Success in Public Finance…….......................Meeting Room 3017
Chair: John Grossman, Third Sector Capital Partners
Pay For Success and Social I nnovation F inancing: Role for Department of
Budget and F inancial Management
John Grossman, Third Sector Capital Partners
Presentation ti tle to be determined
Edward Dolan, Commissioner of the Department of Youth Services
Presentation ti tle to be determined
Lili Elkins/Tom Mckenna, Roca Inc.
1:30 PM – 3:00 PM CONCURRENT SESSIONS I
1. Issues in Local Government.......................................................................Georgetown II Chair: John Foster¸ Southern Illinois University-Edwardsville
Discussant:
Mul ti-Year F iscal Planning and Projections in Local Governments – Status and
Impact
Holly Sun, George Washington University
Joseph Cordes, George Washington University
Unraveling Fiscal Crisis: What Worked and What Didn’t for Local
Governments?
Milena I. Neshkova, Florida International University
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
I nstitut ions and Epistemic Communities: The Impact of City Managers on
F iscal Outcomes
Skip Krueger, University of North Texas
Robert W. Walker, Willamette UniversityAbraham Benavides, University of North Texas
Page 24
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 24/27
24
Kraiwuth Jaikampan, University of North Texas
Assessing Other Postemployment Benefi t Underfunding for Local Governments
in M ichigan
Traci Taylor, Michigan State University
Eric Scorsone, Michigan State UniversityDavid Schweikhardt, Michigan State University
2. The Strategic Use of Public Bonds………………..............................................Salon F
Chair: John Bartle, University of Nebraska-Omaha
Does Publi c Inf rastructur e Health Af fect State Bond Ratings? Evidence from a
Panel Data Analysis
Can Chen, University of Nebraska at OmahaKenneth Kriz, University of Nebraska at Omaha
The Design and Estimation of a Bi -National Bond to F inance Strategic I nf rastructure along the U.S.-Mexico Border
Harikumar Sankaran, New Mexico State University
Violeta Díaz, New Mexico State University
Salvador Espinosa, San Diego State University
Assessing Municipal Bond Default Probabil iti es
Matthew J. Holian, San Jose State UniversityMarc Joffe, Public Sector Credit Solutions
Bond Repayment Capacity in Developing Coun tr ies
Salvador Espinosa, San Diego State UniversityChristine Martell, University of Colorado Denver
3. Federalism and Devolution……………….……………………….....................Salon G 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 Contemporar y Budgeting
Alix Meyer, Sciences Po Lyon
An Empir ical Analysis of the Equali zation Effects of F iscal Tr ansfers on
County-Level F iscal Dispari ties in H enan Province
Li Hui, National University of Singapore
Page 25
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 25/27
25
Desegregation, F iscal F ederal ism, and the Ef fects on I ntergenerational
I ncome: A Comparative Consideration of Post-Apartheid South A fri ca and the
Segregated American South
Sherman A. Cooper, Georgia State University
Overcoming Pr incipal-Agent Goal D ispar iti es between Congress and the Executive Using Inter-Governmental Transfers
Stuart Kasdin, George Washington University
Federica Iorio, George Washington University
4. Current Trends, Reform and Conundrums in Government Finance...............Salon H
Chair: Daniel Williams, Baruch College
Show Me the Money: L ocal Governments, Nonprof its and Property Tax
Revenues
Helisse Levine, Long Island University
Local Government Bankruptcy: A Reevaluation
Alexandru V. Roman, California State University, San Bernardino
Capital Appreciation Bonds: California’s Latest School Financing Conundrum
David Baker, California State University, San Bernardino
Marc K. Fudge, California State University, San Bernardino
The 2008 Fi scal Cr isis and Administrative Reform in U. S. State Governments
Hua Xu, Auburn University at Montgomery
Jonathan Justice, University of Delaware
5. Performance Budgeting in Local Government: Why
Implement?.........................................................................................Meeting Room 3017
Chair / Discussant: Benjamin Clark, Cleveland State University
Assessing Spending Dispari ty and I ts Causes in Local Publ ic Road:
Perf ormance Measurement f or Publi c Inf rastructure
Arwiphawee Srithongrung, University of Nebraska at Omaha
Smart Cuts? Strategic planning, performance management and f iscal
retrenchment in U.S. cities
Benedict S. Jimenez, Northeastern University
I s the Perf ormance – Budget L ink I ll usive? ---A Case Study of Selected
Governments
Elaine Yi Lu, City University of New York-John Jay College
Perf ormance-Based Budgeting: What Motivates Municipalit ies to Adopt I t?
JiHyung Park, University of Nebraska at Omaha
Page 26
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 26/27
26
Changsoo Song, University of Nebraska at Omaha
Jooho Lee, University of Nebraska at Omaha
3:00 PM – 3:15 PM REFRESHMENT BREAK.............Dupont Foyer, Second Floor
3:15 PM – 4:45 PM CONCURRENT SESSIONS J
1. Municipal Bankruptcies: Cases, Trends, and “Bankruptcy Risk” Pricing....Salon F
Chair: Tima T. Moldogaziev, University of South Carolina
Federal Bankr uptcy Petiti on of Stockton, California
Ashley K. Ames, Indiana University & State of California Legislative Analyst’s
Office
Why Fears about Muni cipal Credit Are Overblown
Daniel Bergstresser, Brandeis International Business School
Randolph B. Cohen, MIT Sloan School of Management
The Demise of Harr isburg, Pennsylvania
Jane Beckett‐Camarata, Penn State University‐Harrisburg
Not A ll Bankruptcies Are Created Equal : Empi ri cal Assessment of the Role of
" Bankruptcy Risk" in Credit Ratings and Yields
Tima T. Moldogaziev, University of South Carolina
Sharon N. Kioko, Syracuse University
W. Bartley Hildreth, Georgia State University
2. Defense Spending During the Recession….........................................................Salon G
Chair: Michael Brogan, Rider University
An Eff ect of Continuing Resolutions: Evidence of Expense Shi f ting in U.S.
Army Contract and Supply Spending
Alexander Jacobs, University of Kentucky
Budgetary Impact of M il itar y Base Closing (or Removal f rom Base Closing
L ists) on Neighboring Municipali ties --Ef fects Duri ng the Great Recession and
its Af termath
Andrew Glassberg, University of Missouri-St. Louis
Emergent Complex Networks: The Financial Web of Defense Department
Weapons Acquisiti on Programs
M. Maureen Brown, University of North Carolina-Charlotte
Robert S. Kravchuk, Indiana University
3. Budgeting Theory………………………………….............................................Salon H
Chair / Discussant: Arwiphawee Srithongrung, University of Nebraska at Omaha
Page 27
7/28/2019 July 2013 Draft - 2013 ABFM Conference
http://slidepdf.com/reader/full/july-2013-draft-2013-abfm-conference 27/27
27
Federal R&D Expenditur es: Testing the Punctuated Equi li brium Theory
Benjamin Clark, Cleveland State University
Uncoveri ng the Impact of Strategic Choice in Public F inance: A Meta ‐Analytic Approach Jacob Fowles, University of Kansas
Alfred Ho, University of Kansas
Tao Lang, University of KansasQingwang Guo, Remin University of China
Predicting Punctuations: Explor ing the Causes of Budgetary Change in L ocal
Governments
John Kovari, University of Wisconsin-La Crosse
Mapping the Way Forward in Budgeting Theory
Luke Fowler, Mississippi State UniversityRobert W. Smith, Kennesaw State University
******************************************************************************
******************************************************************************
Join us next year in Grand Rapids, MI! October 2-4, 2014, Amway Grand Plaza