Publication Policies and Information for Authors

iv

Editor’s Note

v

State Income Tax and Local Government Borrowing Cost Revisited
Wes Clarke And Robert L. Bland

1-15

Current Issues Facing Bond Issuers and their Financial Advisors
Monique Moyer

17-25

Bond Pricing and Credit Approval: A Financial Advisor’s Point of View
Barry Fick

27-35

Bond Pricing and Credit Approval: An Underwriter’s Point of View
Kenneth E. Williams

37-44

Bond Pricing and Credit Approval: An institutional Investor’s Point of
View
Mary Colby

45-50

The Bond Insurers’ Business and Economic trends
David S. Veno

51-61

Recent Research in Public Finance: The Impact of Financial Advisor independence on Issuer Interest Cost
William P. Kittredge

63-72

Recent Research in Public Finance: Predicting Municipal Bond Interest Rates
Bill Simonsen

73-77

Tax Law Developments: Private Activity Bond Refunding Regulations
Linda B. Schakel

79-85

Accounting Developments: GASB Update
Catherine L. Staples

87-90