Using 34 years of data from Florida counties, we examine the effect of multiple fiscal stressors on expenditures over time to test theoretical propositions in Charles Levine's seminal study on cutback management. We demonstrate support for Levine's stages model and his claims on linkages between the causes of fiscal stress and managerial responses. Specifically, unemployment levels produce differential effects by service area (e.g., human services bear the most significant share of the reductions), especially in relation to the persistence of the stressor. We cannot support the stages model with other stressor measures. We expand the literature to include county governments, enhancing the contemporary literature on local government fiscal stress.

中文翻译：

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管理人员应对财政压力的时机

利用佛罗里达州34年的数据，我们研究了多种财务压力因素随时间推移对支出的影响，以检验Charles Levine在削减管理方面的开创性研究中的理论命题。我们证明了莱文的阶段模型及其对财政压力成因与管理层对策之间联系的主张的支持。具体而言，失业水平对服务领域产生不同的影响（例如，人事服务在减少方面所占的比例最大），尤其是与压力源的持久性有关。我们无法用其他压力指标来支持阶段模型。我们将文献扩展到县政府，从而增强了有关地方政府财政压力的当代文献。