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Revenue Diversification (revenue + diversification)

Distribution by Scientific Domains

Business, Economics, Finance and Accounting	100%

Selected Abstracts

Revenue Diversification: Fiscal Illusion or Flexible Financial Management

PUBLIC BUDGETING AND FINANCE, Issue 4 2002
Rebecca Hendrick
This study examines the trends in revenue diversification in approximately 240 suburban municipalities in the Chicago metropolitan region between 1988 and 1997. It then tests a model of revenue diversification's impact on tax effort using data from 1993 to 1997, and separated by home rule and non,home rule municipalities. Trends show that suburbs with higher increases in diversification tend to be home rule, younger, less residential, experiencing more growth, less reliant on property taxes, and more reliant on sales taxes. Model estimates show that communities with more revenue diversification have lower tax effort when controlling for other determinants of tax effort, and this effect is stronger in non,home rule municipalities. [source]

Nonprofit competition in the grants marketplace

NONPROFIT MANAGEMENT & LEADERSHIP, Issue 1 2010
Exploring the relationship between nonprofit financial ratios, grant amount
In this study, we test the impact of nonprofit financial health and financial efficiency ratios on the grant amount awarded by foundations using the Georgia grants marketplace as a case. Using hierarchical linear modeling analysis, we can understand the effects of these ratios both within and across foundation grant portfolios. We found statistically significant evidence that grantees with higher debt ratios and higher fundraising ratios receive lower grant amounts. We did not find statistically significant impacts for administrative ratios, revenue diversification, and surplus margin. [source]

Diversifying revenue sources in Canada: Are women's voluntary organizations different?

NONPROFIT MANAGEMENT & LEADERSHIP, Issue 1 2005
Mary K. Foster
Government policies in Canada have taken a hard right turn, and tax cuts now have priority over investing in social programming. Both federal and provincial governments have been withdrawing from direct service provision, with the expectation that the voluntary sector will fill the gap. At the same time, traditional government support for the voluntary sector has declined, which limits the ability of organizations to meet their current service demands. Using a sample of 645 organizations from across Canada, this article explores the use of revenue diversification as a response to policy changes. The findings indicate that the factors related to voluntary organizations' in Canada embracing revenue diversification to support program delivery differ for organizations run by women and nongendered organizations. [source]

Diversifying Municipal Government Revenue Structures: Fiscal Illusion or Instability?

PUBLIC BUDGETING AND FINANCE, Issue 1 2009
DEBORAH A. CARROLL
This paper examines (1) whether revenue diversification leads to greater instability as represented by revenue volatility, and (2) whether revenue complexity produces fiscal illusion as represented by increased public expenditures. These questions are answered by analyzing panel data on municipal governments between 1970 and 2002. The findings suggest that fiscal illusion does not occur among municipal governments, but revenue diversification does influence levels of volatility. However, the way in which municipalities diversify is important for achieving revenue stability. When diversification is considered in isolation, both tax and nontax diversification reduce revenue volatility. When diversification and complexity are considered simultaneously, the statistical effect of nontax diversification disappears. But, when a tax revenue structure is both diversified and complex, the likely outcome is greater revenue volatility rather than stability. [source]