000			01399cam a2200181Ii 4500
999			_c6756 _d6756
020			_a9781133594840
020			_a1133594840
050	0	4	_aHJ141 _b.M5 2014
100	1		_aMikesell, John L.
245	1	0	_aFiscal administration : _banalysis and applications for the public sector / _cJohn L. Mikesell.
250			_aNinth edition.
260			_a[Place of publication not identified] : . _bWadsworth Publishing Co I, _c 2013
300			_axvii, 698 pages : _billustrations ; _c24 cm.
500			_aIncludes index.
505			_a1. Fundamental Principles of Public Finance.2. The Logic of the Budget Process.3. Federal Budget Structures and Institutions.4. Budget Structures and Institutions in State and Local Governments.5. Budget Methods and Practices.6. Budget Classifications, Systems, and Reform: Trying to Make Better Choices.7. Capital Budgeting, Time Value of Money, and Cost-Benefit Analysis: Process, Structure, and Basic Tools.8. Taxation: Criteria for Evaluating Revenue Options.9. Major Tax Structures: Income Taxes.10. Major Tax Structures: Taxes on Goods and Services.11. Major Tax Structures: Property Taxes.12. Revenue from User Fees, User Charges, and Sales by Public Monopolies.13. Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets.14. Intergovernmental Fiscal Relations: Diversity and Coordination.15. Debt Administration.
650		0	_aFinance, Public
942			_cBK