Fiscal administration : analysis and applications for the public sector / John L. Mikesell.

Format:

Book

Author/Creator:

Mikesell, John L.

Contributor:

Class of 1932 Fund.

Language:

English

Subjects (All):

Finance, Public.

Physical Description:

xv, 656 pages : illustrations ; 25 cm

Edition:

Sixth edition.

Place of Publication:

Belmont, CA : Wadsworth Publishers, [2003]

Summary:

FISCAL ADMINISTRATION is based on two principles: that students must clearly understand the details of where the money for public budgets comes from; and that, to learn public finance and budgeting, students must "run the numbers." John Mikesell--an authority on the revenue side of public finance--focuses on his area of specialty, giving students detailed instruction that will equip them to deal with the complex issues and calculations they will encounter in the field. In most chapters, Mikesell includes questions and exercises that require calculations to get specific answers, as well as "Cases for Discussion" and "Sidebars" that supplement the regular text with more in-depth treatment of key topics. This edition also includes the most recent federal budget information, as well as the latest federal government fiscal data.

Contents:

Fundamental principles of public finance

The logic of the budget process

Budget structures and institutions: federal and state-local

Budget methods and practices

Budget classifications and reform

Capital budgeting, public infrastructure investment, and project evaluation

Taxation: criteria for evaluating revenue options

Major tax structures: income taxes

Tax structures: taxes on goods and services

Major tax structures: property taxes

Revenue from user fees, user charges, and sales by public monopolies.

Collecting taxes

Revenue forecasts, revenue estimates, and tax expenditure budgets

Intergovernmental fiscal relations: diversity and coordination

Debt administration

Managing funds: cash management and employee retirement funds.

Notes:

Includes bibliographical references (pages 640-648) and index.

Local Notes:

Acquired for the Penn Libraries with assistance from the Class of 1932 Fund.

ISBN:

015505855X

OCLC:

50814755