PUBLIC BUDGETING & FINANCE. Submission Information and Style Guidelines for Authors

Transcription

1 PUBLIC BUDGETING & FINANCE Submission Information and Style Guidelines for Authors Public Budgeting & Finance encourages practitioners and scholars to submit manuscripts dealing with the practice and study of budgeting and finance at all levels of government, domestic and international. The journal is a forum for the communication of research and experiences, and it intends to cover all the facets of financial management. Submission Information Authors should submit manuscripts to Public Budgeting & Finance electronically at If you are on the PB&F website you can also select Submit an Article under the section For Contributors If this is the first time you have accessed the online system for PB&F you will need to register as a new user. You will need to provide a user ID (your ) and to select a password. Please take note of these since you will need them to access the online system in the future. Full instructions and support for authors are available online at: Support can be contacted by phone ( in U.S.), or at mcsupport@thomson.com. If you are having difficulty submitting online, please contact Kelly Bogart (pbf@maxwell.syr.edu). The electronic manuscript should be sent in two files. The first file should be a cover sheet with contact information (name, affiliation, address, phone number, address) for all authors and the second file should be the complete manuscript itself without identification of the author(s). Submitted manuscripts, including tables, should preferably be in Microsoft Word 2010/Word Tables may either be a part of the manuscript file or submitted as a separate attachment. You can also submit manuscripts and tables as Adobe pdf files. Use Times New Roman font, 12 point, for the text. All text should be double-spaced with 1 inch margins, except for footnotes, long quotations, and references, which can be single spaced. Indent the first word of a new paragraph by one-half inch, unless the paragraph follows a first-level or second-level heading. Use only one space after the period at the end of a sentence. Text should be aligned to the left and not justified. Papers should not be any longer than 32 pages, inclusive of tables, figures, references, and appendices. Journal space is limited and the goal of PB&F is to provide as much opportunity to publish high-quality articles as possible. The editors may choose not to send a paper out for review if it is longer than 32 pages. 1

2 PB&F uses a double-blind review process. Please avoid indications of authorship in the body of manuscript whenever possible. Avoid references to unpublished manuscripts by the author or other material, which is likely to identify the author. You should avoid including an acknowledgment in the paper until it has been accepted for publication. If you have any questions about how to cite your own research, please contact Kelly Bogart (pbf@maxwell.syr.edu). Attention International Authors Wiley-Blackwell, the publisher of PB&F, promotes a Pre-Acceptance English-Language Editing Service that enables non-native speakers of English to obtain professional help with their composition prior to submission. PB&F editors can refer authors to the service before or during the manuscript review process, or as a condition of final acceptance. More information about this service is available at: asp. Style Guidelines In general, manuscripts submitted to PB&F should follow the style guidelines in the Chicago Manual of Style, 16 th Edition, using the Author-Date method for citations and references. While some examples of the correct style will be presented in this document, authors are referred to the website for the Chicago Manual of Style for specific questions and other examples at: If you have any questions about the style for PB&F, please contact Kelly Bogart (pbf@maxwell.syr.edu) Section Headings The three levels of section headings are illustrated below. In general, the first heading will be INTRODUCTION and will follow directly after the abstract. The last heading should be for REFERENCES. First level: Centered, capitalized, and in bold. For example, INTRODUCTION Second level: Flush left, on a separate line, and in bold. For example, Data Sources Third level: Indented, in italics, and ending in a period. For example, Personnel related. Traditional forms of incentives, including promotions and recognition, are still most commonly used by most local governments. 2

3 There should not be an additional line between paragraphs except for headers. There should be two additional lines before a first-level and second-level heading and one additional line after these headings. For example, INTRODUCTION The objective of this paper is to. Quotations Quotations that runs six or more typed lines or involve two or more paragraphs should be set off as a block quotation. The quotation should start a new line, be set without quotation marks, be indented on the left-hand side by one-half inch, be single spaced, and set at 11-point type. The author, date and page number should follow the quotation. Omitted text should be indicated with an ellipsis ( ). For example, Viewing performance budgeting as a mechanistic arrangement a specific level of performance in exchange for a certain amount of funding or in punitive terms produce results or risk funding reductions is not useful. Such mechanistic relationships cannot be sustained. Rather than increase accountability, these approaches might devalue the process The determination of priorities is a function of competing values and interests that may be informed by performance information, but also reflects such factors as equity, unmet needs, and the appropriate role of the federal government in addressing these needs. (Posner 2003, 5-6) Smaller quotes should be enclosed in quotation marks and followed by an author-date reference and page numbers. For example, The nature of the connection between incentives and performance measures can also lead to distorted effects. (Kasdin 2010, 65) Quotations marks should be used to set off a word of unusual meaning, a common phrase, or slang the first time it is used. For example, federal stimulus cliff. Capitalization In general, capitalization should be avoided unless the references are to specific individuals or places. Capitalization of titles should only occur if immediately preceding a name. The only time a word should be in all capitals is if it is an acronym. For example, President Obama Paris, France PB&F 3

4 The words associated with the acronyms should be written out in full the first time they are presented with the acronym following in parentheses. For example, Italics New York State Education Department (NYSED) Citation of a specific book, newspaper, or journal should be in italics in the text, footnotes, or references. Italics can also be used for an isolated word in a foreign language if they are unfamiliar to the reader or for symbols representing variables in the text. For example, The New York Times Public Budgeting & Finance político corrupto The model includes income (I), property values (V) and population (P). Equations Equations should be included in the text either in MS Word or using an equation editor in MS Word, such as MathType. They should not be inserted as picture files or images from another software. Equations should be indented one-half inch from the left-hand margin. If equations are going to be referenced in the text, then they need to be numbered. Equation numbers should be enclosed in parentheses and placed flush right. Equation numbers should begin with 1 and should go up by one for each additional equation. For example, R a Y f F N Pg C N e G M (1) ( / ) ( R / ) R, Footnotes Additional information, explanations, and citations related to material covered in the text can be included as footnotes at the bottom of the page where they are referenced. Footnotes should be numbered consecutively (starting with 1) using Arabic numerals, should be in 10 point font, and single spaced. The first line of the footnote should be indented by one-half inch from the left-hand side. Footnotes should not be used just for citations. Do not use op. cit., ibid, supra, etc. For example, 1. The survey was implemented following the recommendations of Dillman (2008) using an online survey software, SurveyMonkey. The response rate to the survey was 47 percent. 4

5 Numbers in the Text When numbers are presented in the text, it should be written out if it is an integer between zero and ten. If the number includes a fraction or is above ten, then it should be presented in numeric form (e.g., 50.5). Percent, Monetary Units, and Other Units of Measurement in the Text In general, the word percent should be used in the text rather than %. Monetary units can be included in symbolic form if proceeding or following an actual number (e.g., $4,000). If they are being referenced in the text, the word should be used (e.g., dollars) rather than the symbol. In general other units of measurement should be written out if presented in the text rather than presented in symbolic terms (e.g., 20 gigabytes of data). Figures Figures should be numbered using Arabic numerals starting with 1 and going up by one for each additional figure. The figure number should be in all capitals and the full figure title should be in bold and centered. Figures can include notes under the figure to clarify what is presented in the figure. For example, FIGURE 2 Timeline for Key Events Related to Texas Public-Privatization Tollway Projects Tables Tables should be numbered using Arabic numerals starting with 1 and going up by one for each additional table. The table number should be in all capitals and the full title should be in bold and centered. Please use descriptive table and figure titles. Keep the use of horizontal lines to a minimum and do not use vertical lines unless it is important for the clarity of the table. In general, do not use symbols before or after data (e.g., $3,000 or 15%) in the tables. Instead, units should be provided along with the brief description of the variable. You can use as many decimal places as you think you need to provide the reader with accurate information on the data or results. Avoid the use of scientific notation unless you need more than 6 decimal places. Use notes at the bottom of the table to provide additional information to help readers interpret the results of the table. This section should start with Note: If footnotes are included in the table, they should be indicated by lower case superscript letters. They should follow any general note at the bottom of the table and should begin with the same letter in superscript. 5

6 If possible used brief descriptions of variables in tables rather than shortened variable names. If variable names are used in a table rather than a description, then there should be another table linking the variable name and a brief description of the variable. The goal is to make the table as easy to use for readers as possible as a much of a stand-alone document as possible. Variable TABLE 1 Summary Statistics for Variables Included in the State GO Bond Yield Regression Mean Standard Deviation Minimum Maximum True interest cost (percent) a Family poverty rate (percent) Call provision (1=yes, 0=no) Personal income per capita (dollars) a 32,500 11,500 5, ,458 Note: Monetary values are expressed in inflation adjusted dollars using the consumer price index for urban consumers (CPI U). The base year is 2000 (CPI=100). a Variable is lagged one year. Tables and figures should be provided as a separate file or put at the end of the document. For tables and figures, put a placeholder in the text right after the paragraph where the table or figure is first cited. For example, the following could be used for Table 1. <Table 1> Appendices Any appendices should be after the references and before any attached tables and figures. They should be titled using a first-level heading, such as, APPENDIX A: ADDITIONAL ANALYSIS All of the other style guidelines apply to the appendix. If they are to be included in the publication, then they are included in the 32-page limit. If they are presented just for the reviewers, then they should not be referred to in the text. Please indicate in the letter to the editor, that you are including an appendix to provide further details for the reviewers. In the text, you can use a phrase, such as this analysis can be provided by the author upon request. 6

7 Acknowledgments If you include acknowledgements in the paper, they should not be a footnote but instead should appear after the text, immediately prior to the reference section. The title ACKNOWLEDGEMENTS should be used in bold, caps and centered above the acknowledgements. For example, ACKNOWLEDGEMENTS The research for this paper was funded by the XYZ Foundation under their program for new scholars. We would also like to acknowledge the assistance with the data of staff in the Research Department for the Illiana Department of Revenue and for valuable suggestions from two anonymous referees. Citations - References Citations to publications in the text or notes, which appear in the references, should be by the authordate method in the Chicago Manual of Style. There should be a space, not comma, between the author and the date. If it is a direct quote, then the page number(s) should follow the date, separated by a comma. If there are more than one author, include up to three authors in the citation. If there are more than three authors, use et al. in the citation. If you are including more than one citation, then they should be separated by a semi-colon. Some examples follow. (Smith 2007) (Smith 2007, 12-17) (Smith and Jones 2009) (Smith, Jones, and Sanchez 2011) (Smith et al. 2005) (Smith and Jones 2009; Doe et al. 2001) As argued by Smith and Jones (2009), We also include the citations associated with the reference examples presented below. References should be included in a separate section at the end of the document. References should be single spaced with a space between references and after the first line should be indented by one-half inch. They should be in alphabetical order by the first author s last name. If the same author(s) are referenced more than once, then the references should be in publication year order (earliest year first). If the same author has more than one publication in the same year, then differentiate them by putting a, b, etc. after the publication year in both the citation and reference. For example, Smith, Tom. 2011a. Smith, Tom. 2011b. 7

8 They should follow the style guidelines in the Chicago Manual of Style, 16 th Edition, using the Author- Date method for references. While some examples of the correct reference style will be presented below, authors are referred to website for the Chicago Manual of Style for specific questions and other examples at: Books Rubin, Irene The Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing. Fifth Edition. Washington D.C.: CQ Press. Citation: (Rubin 2005) Due, John and John Mikesell Sales Taxation: State and Local Structure and Administration. Baltimore, MD: The Johns Hopkins University Press. Citation: (Due and Mikesell 1983) Chapters in Edited Books Hendrick, Rebecca and John Forrester Budget Implementation. In Handbook of Government Budgeting, edited by Roy T. Meyers, San Francisco, CA: Jossey-Bass Inc. Citation: (Hendrick and Forrester 1999) Beverly, Sondra, Daniel Scheider, and Peter Tufano Splitting Tax Refunds in Building Savings: An Empirical Test. In Tax Policy and the Economy, Volume 30, edited by James M. Poterba, Cambridge, MA: National Bureau of Economic Research. Citation: (Beverly, Scheider, and Tufano 2006) Journal Articles in Print Journal Alm, James and Sally Wallace Taxpayer Reporting Responses and the Tax Reform Act of Public Budgeting & Finance. 30 (3): Citation: (Alm and Wallace 2010) Gentry, William, and R. Glenn Hubbard. Forthcoming. The Effects of Progressive Income Taxation on Job Turnover. Journal of Public Economics. Citation: (Gentry and Hubbard forthcoming) Book Reviews Caiden, Naomi Review of Comparative Public Budgeting: A Comparative Perspective, by Charles E. Menefield, Public Budgeting & Finance. 31 (1): (Caiden 2011) 8

9 Thesis or Dissertation Hou, Yilin Subnational Counter-Cyclical Fiscal Problems: Testing the Effects of State Budget Stabilization Funds and General Fund Surpluses. Ph.D. diss., Syracuse University. Citation: (Hou 2002) Conference Paper Nye, Charles The Social Structure of Performance Budgeting and Its Indirect Effects on Organizational Performance within Public Organizations. Paper presented at the annual meeting for the Western Social Science Association, Houston, Texas, April Citation: (Nye 2012) Unpublished Working Paper or Manuscripts Kevin, Howard and Anne LeDeau Taxes, Taxes, Taxes. NBER Working Paper No. 5228, National Bureau of Economic Research. Cambridge, MA. Citation: (Kevin and LeDeau 1999) Government Publications Published: Hoover, Herbert Public Papers of the Presidents of the United States: Herbert Hoover, , 4 vols. (Washington, DC: Government Printing Office, ), 1:134. Citation: (Hoover ) Bureau of the Census Median Gross Rent by Counties of the United States, Geography and Housing Divisions, Washington, DC. Citation: (Bureau of the Census 1975) Not published: Senate Committee on the Judiciary, Lobbying, file 71A-F15, RG 46, National Archives. Citation: (Senate Committee on the Judiciary 1971) Citing Court Cases and Laws The following is from the Chicago Manual of Style ( [accessed 4/16/2012] Case names, including the abbreviation v., are set roman in notes; short forms in subsequent citations are italicized (as are case names mentioned in running text). Full citations include volume number (arabic), abbreviated name of the reporter, the ordinal series number of the reporter (if 9

10 applicable), the abbreviated name of the court (if not specified by the reporter) and the date together in parentheses, and other relevant information. A single page number designates the opening page of a decision; an additional number designates an actual page cited. United States v. Maurice, 26 F. Cas. 1211, 1214 (C.C.D. Va. 1823) Citation example: In United States v. Maurice (26 F. Cas. 1211, 1214 [C.C.D. Va. 1823] [No. 15,747]), Chief Justice John Marshall, observed When a commercial electronic database is cited, include the docket number, name of the database, and any identifying date and number supplied by the database. References to page or screen numbers are preceded by an asterisk. Short forms may include only the database identifier. McNamee v. Dep t of the Treasury, No CV, 2007 U.S. App. LEXIS (2d Cir. May 23, 2007). Citation example: The major decision was McNamee v. Dep t of the Treasury (No CV, 2007 U.S. App. LEXIS (2d Cir. May 23, 2007). References for public laws: Government Performance and Results Modernization Act of 2010, P.L Citation: Government Performance and Results Modernization Act of 2010 (GPRA Modernization Act 2010) Congressional hearings: U.S. Senate. Select Committee on Intelligence (SSCI) Hearings on the Nomination of Ambassador John D. Negroponte to Be Director of National Intelligence. 109th Cong., 1st sess., April 12. Citation: (SSCI 2005) Newspaper Article Smith, Morgan Rural District is Struggling to Make Improvements. New York Times, April 7. Citation: (Smith 2012) Frank, Robert Do Higher Taxes Drive Out the Rich? Wall Street Journal, April 16. Citation: (Frank 2012) Websites The Chicago Manual of Style Online New Questions and Answers. Accessed April

11 Citation: (The Chicago Manual of Style Online 2012) Regional Policy Inforegio. No Date. Methods and Techniques. Accessed April 16, chniques/index_en.htm Citation: (Regional Policy Inforegio no date) Blogs Burman, Leonard Is the Tax Day Killing Us? The Impertinent Economist, April 12. Accessed April Citation: (Burman 2012) 11