TY  - BOOK
AU  - Mikesell,John L.
TI  - Fiscal administration: : analysis and applications for the public sector
SN  - 9780495007401
U1  - 336 
PY  - 2007///]
CY  - Belmont, CA
PB  - Thomson/Wadsworth
KW  - Finance, Public
N1  - 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
ER  -