GOVERNING: State government news on politics, management & financ en-us GOVERNING magazine provides leading intelligence articles on management, policy and politics to help guide and inspire innovative leaders across state and local government. Sat, 18 May 15:10:49 PDT A Third Way for Public Pensions: Adjustable Pension Plans http://www.governing.com/columns/public-finance/col-public-pension-plans-third-way.html Thu, 16 May 14:0:00 PDT Defined-benefit plans put all the risk on states and localities; defined-contribution plans put it all on employees. Now there's a new approach to risk sharing. Do Tax Breaks for Senior Citizens Pay for Themselves? http://www.governing.com/columns/public-finance/col-targeting-senior-citizens-tax-exemptions-tax-breaks.html Thu, 25 Apr 14:0:00 PDT Cash-strapped states are questioning the tax exemptions they offer the elderly. What's Wrong with Kansas' Tax Reform? http://www.governing.com/columns/public-finance/col-whats-wrong-kansas-tax-reform-measure.html Thu, 11 Apr 14:0:00 PDT According to finance experts from the left and right, it's the worst reform measure passed by a state in the last two years. Should States, Cities Invest in Gun Manufacturers? http://www.governing.com/columns/public-finance/col-states-cities-disinvest-gun-manufacturers.html Thu, 28 Mar 14:0:00 PDT It might make sense financially, but some argue it isn't ethical. What's the Medicaid Expansion Worth to a State? http://www.governing.com/columns/public-finance/col-medicaid-expansion-benefits-states.html Thu, 14 Mar 14:0:00 PDT The fiscal facts on what a state gains or loses by broadening its Medicaid roles. Revisiting and Replenishing Rainy Day Funds http://www.governing.com/columns/public-finance/col-revisiting-replenishing-rainy-day-funds.html Thu, 28 Feb 14:0:00 PST Rainy day funds were nearly washed away by the recession. What should states be doing about them now? Gun Taxes and State Revenues http://www.governing.com/columns/public-finance/col-guns-money-states-localities-taxes.html Thu, 14 Feb 14:0:00 PST A handful of states and localities are considering gun and ammunition taxes. Is there any state and local revenue in this approach? The Muni Bond Market in 2013 http://www.governing.com/columns/public-finance/col-municipal-bond-market-forecast-2013.html Thu, 31 Jan 14:0:00 PST Issuers may be enjoying low-interest rates when they come to market, but that doesn't mean these are the best of times. What to Do About the Gas Tax? http://www.governing.com/columns/public-finance/col-gas-tax-virginia-oregon.html Thu, 17 Jan 14:0:00 PST Two states, two different approaches for fixing how we pay for roads. The State of State and Local Finances http://www.governing.com/columns/public-finance/col-state-state-local-government-finances.html Thu, 13 Dec 11:0:00 PST New studies afford a state-by-state or city-by-city analysis of fiscal well being.