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Fiscal Administration

Fiscal Administration - 7th edition

ISBN13: 978-0495007401

Cover of Fiscal Administration 7TH 07 (ISBN 978-0495007401)
ISBN13: 978-0495007401
ISBN10: 0495007404
Cover type: Hardback
Edition: 7TH 07
Copyright: 2007
Publisher: Wadsworth, Inc
Published: 2007
International: No

List price: $398.00

Fiscal Administration - 7TH 07 edition

ISBN13: 978-0495007401

John Mikesell

ISBN13: 978-0495007401
ISBN10: 0495007404
Cover type: Hardback
Edition: 7TH 07
Copyright: 2007
Publisher: Wadsworth, Inc
Published: 2007
International: No
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 L. 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.

Table of Contents

1. Fundamental Principles of Public Finance.

Part I: BUDGETING, BUDGET STRUCTURES, AND BUDGET REFORM.

2. The Logic of the Budget Process.
3. Budget Structures and Institutions: Federal and State-Local.
4. Budget Methods and Practices.
5. Budget Classifications and Reform.
6. Capital Budgeting, Public Infrastructure, and Project Evaluation.

Part II: REVENUE SOURCES, STRUCTURE, AND ADMINISTRATION.

7. Taxation: Criteria for Evaluating Revenue Options.
8. Major Tax Structures: Income Taxes.
9. Major Tax Structures: Taxes on Goods and Services.
10. Major Tax Structures: Property Taxes.
11. Revenue from User Fees, User Charges, and Sales by Public Monopolies.
12. Collecting Taxes.
13. Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets.
14. Intergovernmental Fiscal Relations: Diversity and Coordination.

Part III: ADMINISTERING DEBT, WORKING CAPITAL, AND PENSION FUNDS.

15. Debt Administration.
16. Managing Funds: Cash Management and Employee Retirement Funds.