TY  - BOOK
AU  - Mikesell, John L.
TI  - Fiscal administration: analysis and applications for the public sector.
SN  - 9781133594840
AV  - HJ141.M58 
PY  - 2014///
CY  - London
PB  - Wadsworth
KW  - 	 Finance, Public -- United States
N1  - 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 --
ER  -