• Publications
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Are Basketball Arenas Catalysts of Economic Development?
ABSTRACT: Academic researchers continue to challenge the popular perception that new or renovated stadiums are catalysts of economic development. Despite basketball arenas generally having lowerExpand
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Evaluating Lease-Purchase Financing for Professional Sports Facilities
In 2012, the city of Seattle, Washington, entered into a public–private partnership (P3) whose goal was the construction and operation of a new sports arena. The cornerstone of the P3 was a uniqueExpand
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An Exploration of Revenue Structure Characteristics in Rural Municipalities
This article tests for differences in revenue structure between small rural and nonrural municipalities. Colorado serves as a case study owing to its large number of small municipalities. EmpiricalExpand
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Excessive Revenue Underforecasting: Evidence and Implications from New York City’s Property Tax
Scholars have consistently found that governments intentionally underforecast revenue, a practice often defended on the grounds that it is created as a hedge against unanticipated revenue losses.Expand
Managerial Experience and Organizational Performance: A 15-Year Panel Study of Local Assessors
The proposition that managerial experience improves performance is an empirical claim, yet panel studies with long time dimensions exploring the relationship are uncommon. This article investigatesExpand
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Towards enhancing tax abatement transparency: Reviewing the promises and limitations of GASB 77
Abstract In August 2015, the Government Accounting Standards Board (GASB) adopted Statement 77, requiring government disclosure in audited financial reports of a particular type of taxExpand
Technological Innovation and Its Impact on Public Sector Efficiency and Performance: Aerial Imagery in Property Tax Assessment Administration
ABSTRACT Technological innovations can help public organizations deliver higher quality public goods and services at lower average costs. While a considerable literature exploring the determinants ofExpand
Local option sales taxes and county rainy day funds
Rainy day stabilization funds (RDSFs) and local option sales taxes (LOSTs) are two strategies local governments deploy to combat fiscal stress. While the literature on both is robust, it has thus farExpand
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