Craig S. Maher
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About Craig
Maher directs the Nebraska State and Local Finance Lab and teaches public budgeting, financial management, and cross-sector collaboration. His research focuses on fiscal federalism, revenue policy, and municipal fiscal health. He co-edits Public Finance and serves on regional finance boards. A published author and award-winning scholar, he was named Distinguished Professor at UNO and received NASPAA’s 2021 Voinovich Innovation Award. He has presented internationally and served on advisory groups for GASB, ASPA, and the National League of Cities.
Contributions
How LB34’s Hard Cap Threatens Nebraska’s Fiscal Stability
In the News
Publications
Explores the potential use of AI (specifically ChatGPT) to enhance service provision for smaller local governments; discusses the use of AI in budgeting, with a focus on financial data management and statistical analysis, including forecasting and policy recommendations for a small Nebraska municipality.
Investigates intervening explanations for the disconnection between two types of local fiscal condition measures: subjective measures based on public officials' perceptions and their objective counterparts measured using financial data.
Examines the tools currently available to cities for designing a revenue structure, measuring fiscal conditions and measuring fiscal health. Explains how artificial policies such as tax and expenditure limitations influence fiscal policies, and how communities can overcome socioeconomic and state-policy barriers to produce strong fiscal conditions.
Observes that cities with more volatile revenues hold about the same resources in reserve funds as cities with more stable revenues. Shows that cities with a wealthier tax base tend to have higher fiscal reserves.
Attempts to identify tools for predicting fiscally distressed local governments through an examination of Nebraska's 93 counties over a nine-year period (from 2010 to 2018).
Offers a RISE (Research on Improving Systems of Education) framework for navigating the fiscal effects of COVID-19 and assesses the response strategies of local governments and nonprofit organizations.
Examines how interlocal collaboration, encouraged through state incentives, affects county budgets in Nebraska. Findings show that counties tend to spend less when they engage more in collaborative efforts, but the impact on revenues varies depending on the level of state-imposed constraints.
Examines within-state referenda activity of Colorado municipalities since implementation of the Taxpayer Bill of Rights (TABOR) in 1992, Exploring what factors determine referenda adoption and passage at the municipal level and what the fiscal effects are of municipal referenda activity. Findings show that larger, wealthier communities are more likely to pass referenda, which boost their fiscal capacity and widen service gaps between municipalities.
Examines how tax and expenditure limits have influenced local government revenue sources, focusing on payments in lieu of taxes (PILOTs) in Wisconsin. Finds that revenues from two PILOT programs vary based on economic conditions, municipal finances, and community characteristics—especially depending on how much control municipalities have over structuring the payments.
Reviews the literature on state and local level tax and expenditure limitations (TELs) in an attempt to provide an overview of their theoretical, operational, and empirical contexts. Concludes with a discussion of future TEL research needs.