Mikesell, John L.

Fiscal administration: analysis and applications for the public sector. / John L. Mikesell - 9th ed. - London: Wadsworth, 2014. - xvii, 698 p.: ill.;

Includes index.

Contents: Introduction: Fundamental principles of public finance -- 1. Budgeting, budget structures and budget reform: The logic of the budget process -- Federal budget structures and institutions -- State and local budgets -- Budget methods and practices -- Budget classifications, systems and reforms -- Capital budgeting, time value of money, and cost-benefit analysis -- 2. Revenue sources, structure and administration: Taxation -- Major tax structures: income tax -- Major tax structures: taxes on goods and services -- Major tax structures: property taxes -- Revenue from user fees -- user charges, and sales by public monopolies -- Revenue forecasts, revenue estimates, and tax expenditure budgets -- Intergovernmental fiscal relations -- 3. Administering debt, working capital and pension funds: Debt administration -- .

9781133594840 1133594840

Finance, Public -- United States.

HJ141.M58