Purpose – The purpose of this paper is to develop a political‐economy model to show how political imperatives lead to reforms in administering direct tax collection. Design/methodology/approach – A static, political‐gain approach was used to model employment in the tax collection sector...

This report examines Idaho state budgeting during 2009 and 2010. After first describing Idaho’s people, politics, and budgeting process, it discusses the economic and General Fund revenue situations facing the state. The paper considers adjustments for FY 2010 proposed by Governor Otter and...

This report examines how Utah’s budget is surviving the “Great Recession.” Was the crisis “wasted” or was it used and, if used, for whose benefit? The report considers criteria by which a state is judged to be fiscally responsible, particularly in a time of economic and fiscal stress. It...

Wyoming’s twenty-day biennial budget session convened on February 8th, 2010, and on March 5th, 2010, Governor Freudenthal signed into law a $2.9 billion state budget for fiscal years 2011 and 2012. According to the Casper Star Tribune, the “compromise budget sailed through both houses of the...

The Texas Legislature did not meet in 2010. The expenditure and revenue forecasts for the next biennium budget project a shortfall of $11 to $15 billion. The projected shortfall exceeds the $8 billion “rainy day” fund and will require hard decisions about reducing spending and making revenue...

Purpose – The purpose of this paper is to explain how eventual pressures from national lobbies may lead governments to shift from an optimal into a non‐optimal innovation policy. Design/methodology/approach – A theoretical model is developed in order to examine and explain the growth and...

The research focuses on a survey addressed to specialists in the field of financial audit. The purpose is to find out their opinion on aspects related to tax audit, principally in its private but also in its public dimension. Some conclusions are: scope – a high percentage (75 percent) thinks...