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    <subfield code="a">Fiscal administration: analysis and applications for the public sector. /</subfield>
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    <subfield code="a">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 -- .</subfield>
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