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

Mikesell, John L
Call no.: HJ141 .M55 2018Publication: Boston, MA : Cengage Learning, c2018Edition: 10th edDescription: xiv, 738 p. : ill., tables, mapsNotes: Includes index.ISBN: 9781305953680; 1305953681Subject(s): Finance, PublicLOC classification: HJ141 | .M55 2018
Partial contents:Chapter 1. Fundamental Principles of Public Finance. -- Chapter 2. The Logic of the Budget Process. -- Chapter 3. Budget Methods and Practices. -- Chapter 4. Federal Budget Structures and Institutions. -- Chapter 5. State and Local Governments. -- Chapter 6. Budget Classifications, Systems, and Reform: Trying to Make Better Choices. -- Chapter 7. Capital Budgeting, Time Value of Money, and Cost-Benefit Analysis: Process, Structure, and Basic Tools. -- Chapter 8. Taxation: Criteria for Evaluating Revenue Options. -- Chapter 9. Major Tax Structures: Income Taxes. -- Chapter 10. Major Tax Structures: Taxes on Goods and Services. -- Chapter 11. Major Tax Structures: Property Taxes. -- Chapter 12. Revenue from User Fees, User Charges, and Sales by Public Monopolies. -- Chapter 13. Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets. -- Chapter 14. Intergovernmental Fiscal Relations: Diversity and Coordination. -- Chapter 15. Debt Administration.
Summary: Fiscal Administration, Tenth Edition, gives you the power to understand public finances as a participant who can put the process together, not just as a bystander. With U.S. federal, state, and local budgets, financial reports, and other documents, you can see how policymakers and administrators operate and learn skills needed to function in those systems. Chapters illustrate concepts and issues with case studies from the private and nonprofit sector as well as from government finance.
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Includes index.

Chapter 1. Fundamental Principles of Public Finance. -- Chapter 2. The Logic of the Budget Process. -- Chapter 3. Budget Methods and Practices. -- Chapter 4. Federal Budget Structures and Institutions. -- Chapter 5. State and Local Governments. -- Chapter 6. Budget Classifications, Systems, and Reform: Trying to Make Better Choices. -- Chapter 7. Capital Budgeting, Time Value of Money, and Cost-Benefit Analysis: Process, Structure, and Basic Tools. -- Chapter 8. Taxation: Criteria for Evaluating Revenue Options. -- Chapter 9. Major Tax Structures: Income Taxes. -- Chapter 10. Major Tax Structures: Taxes on Goods and Services. -- Chapter 11. Major Tax Structures: Property Taxes. -- Chapter 12. Revenue from User Fees, User Charges, and Sales by Public Monopolies. -- Chapter 13. Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets. -- Chapter 14. Intergovernmental Fiscal Relations: Diversity and Coordination. -- Chapter 15. Debt Administration.

Fiscal Administration, Tenth Edition, gives you the power to understand public finances as a participant who can put the process together, not just as a bystander. With U.S. federal, state, and local budgets, financial reports, and other documents, you can see how policymakers and administrators operate and learn skills needed to function in those systems. Chapters illustrate concepts and issues with case studies from the private and nonprofit sector as well as from government finance.

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