Youngsung Kim
Biographic Data
| ID | 4387060 |
|---|---|
| NAME | Youngsung Kim |
| GIVEN NAMES | Youngsung |
| FAMILY NAME | Kim |
| SIGNATURE | KIM Y |
| AFFILIATIONS | Hankuk University of Foreign Studies |
| ORCID | 0000-0001-9265-8704 |
| VERIFIED | Yes |
| TOTAL WORKS | 10 |
| TOTAL CITATIONS | 7 |
| AUTHOR COUNT | 10 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 2 |
Fiscal Sisterhood: Investigating Gender Representation and Equitable Budget Outcomes
The allocation of financial resources through a budgeting system can produce various outcomes based on what it prioritizes and who is involved in the process. Hence, many studies have examined diverse impacts of different budgeting systems and approaches. Yet our understanding is still limited regarding how involving or increasing the representation of underserved populations in the budget process contributes to better outcomes for those individu…
Equity How and Equity for Whom? Incorporating Equity Into Local Government Budgeting Processes
Social equity is politically polarized, with advocates contending that it is a governance mandate and opponents claiming that it promotes reverse discrimination and inefficiencies. When implementing policies and programs, local bureaucrats must maneuver within this legal, ethical, normative, and political battlefield. This polarization can also be seen in budgeting processes when municipalities decide what to prioritize within their budgets. Whil…
Slack resources, state rules, and local stability: Evidence from New York school districts
Words Matter for Government Accountability? The Linguistic Tone of Government Reports and Audit Results
As a critical tool for accountability mechanisms, audits are expected to provide key stakeholders with impartial and unbiased information about government operations. However, meeting this expectation may not be readily achievable since auditors are not entirely free from various bias sources. One such bias source is the linguistic tone of government reports, which auditees can strategically manipulate when needed. To examine the potential existe…
Truth and illusion: Can a Transparency Reform Contribute to Accountable Taxing Behaviour
Does accountability improve government performance? Evidence from the U.S. state fiscal monitoring and intervention systems
This study examines whether a state fiscal monitoring and intervention system (FMIS) as an accountability mechanism improves local fiscal performance. In doing so, we link the four common features of FMISs (fiscal monitoring, early warning, intervention, and unconditional bankruptcy authorization) to key stages of accountability – the information and consequence phases. Using all U.S. counties from 1970 to 2018, we find that states can improve lo…
The First- and Second-Nature Geographic Correlates of Federal Budget Transfers and Fiscal Dependence—Evidence from Russia and the United States
This study examines fiscal federalism by interrogating the relationship between first- and second-nature geographic features—most notably distance as well as various economic/infrastructural indicators—and intergovernmental transfers and subnational fiscal dependence in Russia and the United States from 2003 to 2015. Our findings reveal stark differences in the role that geographic factors play in these two federations. While first- and second-na…
Financial capacity and organizational stability in U.S. local governments
Stabilizing local governments’ expenditures over time is essential to ensure the continuity of public service provision. However, there is little agreement on the managerial determinants of expenditure stabilization. We identify whether and which aspects of financial capacity are related to expenditure stabilization. Using a sample of local governments in New York State, we find that the ability to maintain fiscal reserves, the potential to borro…
Pathways to policy failure: Evidence from Puerto Rico’s 2011 tax reform
This study aims to enhance our understanding of the complicated relationship between policy design and policy failure. In doing so, it examines whether Puerto Rico’s 2011 tax reform failed to achieve one of its important policy goals – relieving fiscal stress and preventing bankruptcy – to understand how inappropriate designs of policy elements lead to policy failure. Using the synthetic control method, this study finds that the tax reform failed…
Cutback management and path dependency: Evidence From the Two Recent Recessions
Previous studies have shown that, in response to economic recessions, governments strategically choose certain strategies to cut spending and increase revenues. However, little is known about the factors that influence their decisions to rely on certain strategies rather than others. To fill this gap in the literature, this study examines and compares the cutback strategies of local governments across the two recent recessions – the ‘dot-com bubb…
Cutback management and path dependency: Evidence From the Two Recent Recessions
Previous studies have shown that, in response to economic recessions, governments strategically choose certain strategies to cut spending and increase revenues. However, little is known about the factors that influence their decisions to rely on certain strategies rather than others. To fill this gap in the literature, this study examines and compares the cutback strategies of local governments across the two recent recessions – the ‘dot-com bubb…
Pathways to policy failure: Evidence from Puerto Rico’s 2011 tax reform
This study aims to enhance our understanding of the complicated relationship between policy design and policy failure. In doing so, it examines whether Puerto Rico’s 2011 tax reform failed to achieve one of its important policy goals – relieving fiscal stress and preventing bankruptcy – to understand how inappropriate designs of policy elements lead to policy failure. Using the synthetic control method, this study finds that the tax reform failed…
Cutback management and path dependency: Evidence From the Two Recent Recessions
Previous studies have shown that, in response to economic recessions, governments strategically choose certain strategies to cut spending and increase revenues. However, little is known about the factors that influence their decisions to rely on certain strategies rather than others. To fill this gap in the literature, this study examines and compares the cutback strategies of local governments across the two recent recessions – the ‘dot-com bubb…
Financial capacity and organizational stability in U.S. local governments
Stabilizing local governments’ expenditures over time is essential to ensure the continuity of public service provision. However, there is little agreement on the managerial determinants of expenditure stabilization. We identify whether and which aspects of financial capacity are related to expenditure stabilization. Using a sample of local governments in New York State, we find that the ability to maintain fiscal reserves, the potential to borro…
Pathways to policy failure: Evidence from Puerto Rico’s 2011 tax reform
This study aims to enhance our understanding of the complicated relationship between policy design and policy failure. In doing so, it examines whether Puerto Rico’s 2011 tax reform failed to achieve one of its important policy goals – relieving fiscal stress and preventing bankruptcy – to understand how inappropriate designs of policy elements lead to policy failure. Using the synthetic control method, this study finds that the tax reform failed…
Does accountability improve government performance? Evidence from the U.S. state fiscal monitoring and intervention systems
This study examines whether a state fiscal monitoring and intervention system (FMIS) as an accountability mechanism improves local fiscal performance. In doing so, we link the four common features of FMISs (fiscal monitoring, early warning, intervention, and unconditional bankruptcy authorization) to key stages of accountability – the information and consequence phases. Using all U.S. counties from 1970 to 2018, we find that states can improve lo…
The First- and Second-Nature Geographic Correlates of Federal Budget Transfers and Fiscal Dependence—Evidence from Russia and the United States
This study examines fiscal federalism by interrogating the relationship between first- and second-nature geographic features—most notably distance as well as various economic/infrastructural indicators—and intergovernmental transfers and subnational fiscal dependence in Russia and the United States from 2003 to 2015. Our findings reveal stark differences in the role that geographic factors play in these two federations. While first- and second-na…
Slack resources, state rules, and local stability: Evidence from New York school districts
Words Matter for Government Accountability? The Linguistic Tone of Government Reports and Audit Results
As a critical tool for accountability mechanisms, audits are expected to provide key stakeholders with impartial and unbiased information about government operations. However, meeting this expectation may not be readily achievable since auditors are not entirely free from various bias sources. One such bias source is the linguistic tone of government reports, which auditees can strategically manipulate when needed. To examine the potential existe…
Truth and illusion: Can a Transparency Reform Contribute to Accountable Taxing Behaviour
Fiscal Sisterhood: Investigating Gender Representation and Equitable Budget Outcomes
The allocation of financial resources through a budgeting system can produce various outcomes based on what it prioritizes and who is involved in the process. Hence, many studies have examined diverse impacts of different budgeting systems and approaches. Yet our understanding is still limited regarding how involving or increasing the representation of underserved populations in the budget process contributes to better outcomes for those individu…
Equity How and Equity for Whom? Incorporating Equity Into Local Government Budgeting Processes
Social equity is politically polarized, with advocates contending that it is a governance mandate and opponents claiming that it promotes reverse discrimination and inefficiencies. When implementing policies and programs, local bureaucrats must maneuver within this legal, ethical, normative, and political battlefield. This polarization can also be seen in budgeting processes when municipalities decide what to prioritize within their budgets. Whil…
Local Government Finance and Decentralization (7 works) · Political science (7 works) · Economics (6 works) · Business (5 works) · Fiscal Policies and Political Economy (5 works) · Fiscal Policy and Economic Growth (5 works) · Finance (4 works) · Local government (4 works) · Public Administration (4 works) · Public economics (4 works)