JPBAFM 2004

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CONTENTS
REGULAR ARTICLES
Privatization of Government Services: An Overview
and Review of the Literature ….................................................... 467
R. C. Brooks
The Determinants of the Municipal Debt Policy in Spain ......... 492
B. Benito and F. Bastida
SYMPOSIUM
State-Supported Gaming in America: A Symposium ................. 526
R. E. Stanley
Symposium Introduction …........................................................... 527
R. E. Stanley
The Lottery, Education, and the Southern States: A Measure
of Utility in per Pupil Expenditures among Lottery States
in the South …................................................................................ 534
R. E. Stanley and P. E. French
Measuring he Impact of Casino Proceeds on Total Per
Pupil Expenditures for Education in Mississippi ....................... 554
P. E. French and R. E. Stanley
The Recent Adoption of the Voluntary Tax in the
Volunteer State …........................................................................... 570
P. E. French and R. E. Stanley

CONTENTS
REGULAR ARTICLES
Rational Expectations Theory and Macro Budgetary Decision-
Making: Comparative Analysis of Canada, UK, and USA ....… 316
C. G. Reddick
SYMPOSIUM
Symposium on Local Government Budgeting and Economic
Development: Challenges, Practices, and Trends for the New
Millennium .................................................................................… 357
J. D. Wong
Symposium Introduction ..........................................................… 358
J. D. Wong
Supporting Government Performance by Capturing the
Values and Expertise of Key Stakeholders: A Delphi/Decision
Support System Approach to Local Revenue Planning ............ 362
B. Wooldridge and H. R.. Weistroffer
Competition and Economic Development Efforts in the
Garden State: Perceptions of Municipal Public Officials 377
D. Robbins
A Comprehensive Approach to The Assessment of Tax
Increment Financing (TIF) Projects ........................................... 394
T. G. Johnson and J. K. Scott
The Fiscal Impact of Economic Growth and Development on
Local Government Revenue Capacity ........................................ 413
J. D. Wong
Regime Transition and Economic Development: The Question
of “Who’s on First?” .................................................................... 424
J. D. Wong and M. G. Pritz, Jr.

CONTENTS
REGULAR ARTICLES
Improving the Current Status of School Performance
Reporting .................................................................. 147
M. A. Rubin
Special Assessments in Florida Cities and Counties;
Dodging Amendment 10? ........................................................…. 171
T. J. Stumm and P. P. Mann
SYMPOSIUM
Symposium on Models of Budgetary Decision-Making ............ 188
J. B. Camarata
Symposium Introduction ............................................................ 189
J. B. Camarata
Form of Government and Per Capita Expenditures: An
Evaluation of Small Cities and Towns ........................................ 193
P. E. French
Aligning Priorities in Local Budgeting Processes ...................... 210
A. Franklin and C. Ebdon
To File or Not to File: The Causes of Municipal Bankruptcy
in the United States ...................................................................... 228
K. Park
Affirmative Action in Higher Education: Costs, Benefits, and
Implementation ............................................................................ 257
R. M. Berry

CONTENTS
REGULAR ARTICLES
Rationality, Accountability Reform and Accounting for
Land under Roads in an Australian Local Government ......... 1
Z. Hoque
China's Fiscal Reform: The Issue of Extra Budgeting .......... 19
M. Holzer and M. Zhang
State and Local Fiscal Structures and Fiscal Stress .............. 40
H. Shamsub and J. B. Akoto
SYMPOSIUM
Symposium On Revenue Challenges, Practices, and
Trends For the New Millennium, Part II .................................... 62
J. D. Wong
The Prospects for General Sales Taxation in American
State and Local Government Finance: Challenges for a
Fiscal Workhorse Unready for the New Millennium ................. 63
J. L. Mikesell
Factors Leading to State Participation in the Streamlined
Sales Tax Project ........................................................................... 80
A. C. Cameron
Changes In State Tax Structures: True Comprehensive
Reform or Artifacts of Incrementalism? ..................................... 109
G. S. Wolfson and M. M. Hackbart

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