The GASB 77 Chronicles: Commentaries and Blogs from Good Jobs First

July 17, 2019

GASB 77 Update: Second Year’s Disclosures Again Uneven

(looking comparatively at the 51 states: TIFs, film tax credits, and enterprise zones)


May 31, 2018

GASB Rules: Most TIF Spending Will Remain Undisclosed


November 7, 2017

GASB 77 Data: Starting to Make Headlines! -- Or Not


October 25, 2017

A GASB 77 Tale of Two States

(comparing the quality of disclosure between Nevada and Washington)


September 29, 2017

New York is the First State to Report GASB 77 Subsidy Data


July 20, 2017

Early GASB 77 Disclosure: One Hot Mess

(includes data on the four highest disclosures to date)


June 21, 2017

Why Public Officials Should Embrace GASB 77

(guest Column for Katherine Barrett and Richard Greene’s B & G Report)


June 14, 2017

Early Tax Abatement Disclosures Under GASB 77: Incomplete, Mislabeled—and Occasionally Spectacular

(published in Bloomberg BNA – overview of early GASB 77 reporting)


May 25, 2017

GASB 77: Finally, Sonar for “Budget Icebergs”  

(what to expect from first-time tax abatement disclosure requirement)


May 17, 2017

New Mexico Leads the Way on GASB Statement No. 77

(State’s Auditor taking the lead on enforcing compliance by local governments)


May 11, 2017

Birmingham (AL) Goes Above and Beyond in New Subsidy Reporting Rules

(Birmingham released its data a year early and named names of subsidy recipients.)


May 1, 2017

New Tax-Break Sunshine Rule Clarified: Some TIF, Other Tax Incentives Covered; Ohio Auditor Yost Apparently Corrected

(New GASB implementation guide challenges advice given by OH State Auditor to Columbus City Auditor.)


May 1, 2017

Good Jobs First Lauds Accounting Board Clarifying Tax Break Sunshine Rule

(GASB’s implementation guide: pay-as-you-go TIFs are reportable under GASB 77)


April 20, 2017

Good Jobs First Cites Problems with Columbus (OH) Tax Abatement Disclosures

(Columbus OH was an early reporter of GASB 77 data; what it deemed a reportable tax abatement raised eyebrows.)


March 8, 2017

Most Big Localities Still Fail to Disclose Tax-Break Recipients

(Good Jobs First’s second analysis of subsidy disclosure among 50 largest local govts)


January 27, 2017

2017: A Landmark Year for Transparency on State and Local ‘‘Corporate Welfare’’

(published in Bloomberg BNA)


January 4, 2017

Disclosing the Costs of Corporate Welfare

(published by The American Prospect)


October 3, 2016

It is late 2016: Do you know where your state is on GASB 77 corporate welfare data?


August 25, 2016

New government data to reveal how tax breaks for businesses leave K-12 school funding out to dry.


December 17, 2015

GASB Launches a New Era of Subsidy Transparency


August 13, 2015

Good Jobs First Lauds New Tax-Break Accounting Standard