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Fiscal administration : analysis and applications for the public sector

Author: John L Mikesell
Publisher: Belmont, CA : Wadsworth Publishers, ©2003.
Edition/Format:   Print book : English : 6th edView all editions and formats
Summary:

Mikesell (public and environmental affairs, Indiana U.) introduces students to public finance and budgeting. The textbook retains from earlier editions a focus on the understanding of revenue  Read more...

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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: John L Mikesell
ISBN: 015505855X 9780155058552
OCLC Number: 50814755
Description: xv, 656 pages : illustrations ; 25 cm
Contents: Ch. 1. Fundamental Principles of Public Finance --
pt. 1. Budgeting, Budget Structures, and Budget Reform. Ch. 2. The Logic of the Budget Process. Ch. 3. Budget Structures and Institutions: Federal and State-Local. Ch. 4. Budget Methods and Practices. Ch. 5. Budget Classifications and Reform. Ch. 6. Capital Budgeting, Public Infrastructure Investment, and Project Evaluation --
pt. 2. Revenue Sources, Structure, and Administration. Ch. 7. Taxation: Criteria for Evaluating Revenue Options. Ch. 8. Major Tax Structures: Income Taxes. Ch. 9. Tax Structures: Taxes on Goods and Services. Ch. 10. Major Tax Structures: Property Taxes. Ch. 11. Revenue from User Fees, User Charges, and Sales by Public Monopolies. Ch. 12. Collecting Taxes.
Responsibility: John L. Mikesell.
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"The text provides a foundation that enables students to read and understand the concepts that are discussed in journal articles and chapters of other books. ... The book's greatest strengths are its Read more...

 
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