Revenue structure, fiscal illusion, and budgetary choice

Public Choice ◽  
1976 ◽  
Vol 25 (1) ◽  
pp. 45-61 ◽  
Author(s):  
Richard E. Wagner
2021 ◽  
pp. 0160323X2110120
Author(s):  
Hai (David) Guo ◽  
Can Chen

Early in the pandemic, Florida municipal managers indicated that forecasting the impact on local revenues was one of their top priorities in responding to the pandemic, yet such a tool has not been widely available. This study offers simple and straightforward fiscal planning guides for assessing the short-term and long-term impacts of the COVID 19 recession on local government revenues by estimating the revenue declines among 411 Florida municipalities from FY 2021 to FY 2023. The forecast results predict revenues will be reduced by $5.11 billion from 2019 pre-pandemic levels for Florida cities in fiscal years 2021 through 2023. The decline is forecast to be 3.54 percent in FY 2021, 4.02 percent in FY 2022, and 3.29 percent in FY 2023. The revenue structure matters for estimating the revenue decline.


1990 ◽  
Vol 43 (2) ◽  
pp. 201-205
Author(s):  
J. PATRICK O'BRIEN ◽  
YEUNG-NAN SHIEH

2019 ◽  
Vol 11 (5) ◽  
pp. 1319 ◽  
Author(s):  
Mangku Purnomo ◽  
Pardamean Daulay ◽  
Medea Utomo ◽  
Sugeng Riyanto

Between agro-food products, coffee is the first commodity to quarrel in ethical attributes and sustainability issues such as fair trade, premium prices, as well as justified value chain issues. Taking into account the growing coffee consumption in Indonesia, this article tries to prove connoisseur consumers (CCs) are moderating the sustainable consumption and dynamics capabilities (DCs) of single origin coffee shops (SOCSs). An in-depth interview to 30 SOCS managers and 60 baristas and a survey to 450 consumers found that there are significant correlations between connoisseurs attributes such as the depth of a barista’s knowledge of coffee, the barista’s skills, the shop image, the coffee variation, the barista’s communication skills, and the serving techniques and that they have a relationship with an increase in the number of consumers. The existence of CCs has encouraged the practice of consumption sustainability of SOCSs and moderates SOCSs to improve sensing, seizing, and transforming shop management to stand against the competition. Based on the above findings, more in-depth research on the standard character and number of CCs is needed as well as their contribution to the revenue structure of SOCSs. Meanwhile, connoisseur customers’ support is capable of helping the SOCSs in improving their DCs to improve the sustainable consumption of Indonesian single origin coffee in the future.


2021 ◽  
Author(s):  
Jante Parlevliet ◽  
Massimo Giuliodori ◽  
Matthijs Rooduijn
Keyword(s):  

2018 ◽  
Vol 51 (3) ◽  
pp. 418-425 ◽  
Author(s):  
Sinclair Davidson
Keyword(s):  

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