Maher headshot

Craig S. Maher

Distinguished Professor of Public Budgeting and Finance, University of Nebraska at Omaha
Chapter Member: Nebraska SSN
Areas of Expertise:

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

In the News

Guest on Access the Experts, October 9, 2020.

Publications

"AI as a Budgeting Tool: Panacea or Pandora’s Box?" (with Michael Lee and Daniel Hayes). Public Finance Journal 1, no. 1 (2024): 49-65.

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.

"Revisiting the (Lack of) Association between Objective and Subjective Measures of Local Fiscal Condition" (with Sungho Park and Wei-Jie Liao). Public Budgeting and Finance 43, no. 3 (2023): 39-54.

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.

Understanding Municipal Fiscal Health: A Model for Local Governments in the USA (with Sungho Park, Bruce D. McDonald III, and Steven C. Deller). (Taylor and Francis, 2023).

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.

"Toward a Theory of Fiscal Slack" (with Eugenia Gorina and Sungho Park). Public Budgeting and Finance 39, no. 4 (2019): 48-74.

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.

"Assessing Fiscal Distress in Small County Governments" (with Jae Won Oh and Wei-Jie Liao). Journal of Public Budgeting, Accounting & Financial Management 32, no. 4 (2020): 691-711.

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).

"Fiscal Responses to COVID-19: Evidence from Local Governments and Nonprofits" (with Trang Hoang and Anne Hindery). Public Administration Review 80, no. 4 (2020): 644-650.

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.

"Interlocal Collaboration and Local Fiscal Structure: Do State Incentives Matter?" (with Sungho Park and Carol Ebdon). Public Budgeting and Finance 40, no. 2 (2020): 20-43.

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.

"Municipal Referenda Activity in Colorado: Responding to TABOR" (with Sungho Park and Wei-Jie Liao). Municipal Finance Journal 40, no. 3 (2019): 1-26.

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.

"PILOTs: What Are They and Are They Affected by Institutional and/or Economic Constraints? The Case of Wisconsin Municipalities" (with Ji Hyung Park and Bit An). Journal of Public and Nonprofit Affairs 4, no. 3 (2018): 265-283.

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.

"Surveying the Effects of Limitations on Taxes and Expenditures: What Do/Don’t We Know" (with Judith I. Stallmann, Steven C. Deller, and Sungho Park). Journal of Public and Nonprofit Affairs 3, no. 2 (2017): 197-222.

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.