000			01455nam a22002297a 4500
003			OSt
005			20210719150404.0
008			120612t xxu||||| |||| 00| 0 eng d
020			_a9781133594840
020			_a1133594840
040			_cLC
050			_aHJ141.M58
100			_aMikesell, John L.
245			_aFiscal administration: analysis and applications for the public sector. / _cJohn L. Mikesell
250			_a9th ed.
260			_aLondon: _bWadsworth, _c2014.
300			_axvii, 698 p.: _bill.;
500			_aIncludes index.
505			_aContents: 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 -- .
653			_a Finance, Public -- United States.
942			_2lcc _cBK
999			_c7739 _d15239