Fiscal administration : analysis and applications for the public sector

Mikesell, John L.

Fiscal administration : analysis and applications for the public sector - Seventh edition - xv, 686 pages : illustrations

Includes bibliographical references (pages 665-674) and index.

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 Major tax structures : taxes on goods and services Major tax structures : property taxes Revenue from user fees, user charges, and sales of 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

9780495007401


Finance, Public

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