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Sales Taxes from Non-Residents

Death and Taxes

Afonso and Moulton’s (2024) article, published in the journal of Public Budgeting & Finance , uses the onset of the COVID-19 pandemic as a natural experiment in order to understand the impacts of commuters, tourists, and college students on a county’s tax base. ” Public Budgeting & Finance (2024). 5: 1312–38.

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One Working Capital Management Strategic Tool: Interfund Transfers

Death and Taxes

Working capital management is a managerial strategy that monitors and uses current assets (e.g., This integral part of sound financial management uses a variety of strategic tools to manage cash flows. This is adapted in part from a Public Budgeting & Finance journal article by Michelle L. Michelle L.

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Fiscal Impacts from COVID-19–Revenue Structure Matters

Death and Taxes

Collaborating with the Florida League of Cities (FLC), we endeavored to provide a simple and practical revenue forecasting strategy to help cities in Florida plan and prepare for the potential impacts of the COVID 19 pandemic on their budgets. His scholarship focuses on state and local public finance, budgeting and financial management.