Not all citizens seek to extract a free lunch from government by demanding more services at
the same time that they eschew taxes. It is possible to gather the insights of an …

Fiscal transparency and participation in government budgeting are widely promoted, yet
claims about their benefits are rarely based on convincing evidence. We provide the first …

Behavioral research in public budgeting and financial management (PBFM) has a venerable
lineage that extends all the way back to Herbert Simon's early analysis of budgetary …

There is an information gap between citizens and their governments when it comes to
government finances. The inherent complexity of fiscal policy makes it exceedingly difficult …

Performance information has been suggested as a means to increase the capacity of
decision makers and citizens to make informed decisions. This article studies the impact of …

The aim of this study is to bring under the spotlight the need for a broader public sector
accounting education plan that would facilitate the development of participatory citizens. The …

The authors explore whether citizen preferences for taxes are influenced by perceptions of
the quality of government and government services. Waterford, Connecticut, was faced with …

According to fiscal illusion theory, voters misperceive fiscal parameters because of
incomplete information. The costs of public services are underestimated, implying that if …

Municipal and state governments are often constitutionally bound to ask voters to approve
new government debt through voting on bond referendums. Generally, politicians expect …

This article reports on an experiment testing whether additional information influences
support for bond referenda. Respondents were randomly assigned to treatment conditions …