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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. In our research study, we evaluate one working capital management strategic tool: interfund transfers.

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Sales Taxes from Non-Residents

Death and Taxes

For instance, according to a study from the Urban Affairs Review , exporting tax burdens impacts residents’ levels of support for local governments (Martin, Lopez, and Olsen 2019). Since a voter referendum is required to levy local sales taxes, it is important for practitioners to consider who bears tax burdens. Urban Affairs Review 55, no.

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Fiscal Impacts from COVID-19–Revenue Structure Matters

Death and Taxes

It is no surprise that Florida city managers placed the forecasts for the pandemic’s impact on local revenues as the top priority, as local governments are revenue-driven entities. His scholarship focuses on state and local public finance, budgeting and financial management. Guest Contributors: Hai (David) Guo and Can Chen.