Fiscal Administration

Höfundur: John Mikesell (Útgáfa: 10)
Fiscal Administration

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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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Útgefandi
Cengage Learning US
ISBN
9781337515580
Print ISBN
9781337658546
Format
Page Fidelity (PDF)
Útgáfa
10
Höfundar
John Mikesell
Tungumál
English
Útgefið
2017-01-01
Prent takmörkun á líftíma
100
Prent takmörkun
2
Afritunar takmörkun
2

Kaflar

  • About the Author
  • Preface
  • Contents
  • Ch 1: Fundamental Principles of Public Finance
  • Why Public Finance and Budgeting?
  • Public Finance versus Business Finance
  • Functions of Government: Market Failures
  • Functions of Government: Economic Stabilization
  • Functions of Government: Redistribution
  • Privatization
  • Building Public Choices from Individual Preferences
  • The Layers of Government
  • Conclusion
  • Questions and Exercises
  • Case for Discussion
  • Part 1: Budgeting, Budget Structures, and Budget Reform
  • Ch 2: The Logic of the Budget Process
  • Size and Growth of Government Expenditure
  • What Is a Budget?
  • Budget Process and Logic
  • Administrative and Functional Classification
  • What the Budget Process Should Contribute
  • The Budget Cycle
  • Government Accounting and Financial Reporting
  • Budgets and Political Strategies
  • Conclusion
  • Questions and Exercises
  • Case for Discussion
  • Ch 3: Budget Methods and Practices
  • Growth Rates and Simple Forecasts
  • Preparation of Agency Budget Requests
  • Review of Budgets
  • The Executive Budget: The Plan and the Balancing
  • Managing Budget Execution
  • Audit and Evaluation
  • Conclusion
  • Questions and Exercises
  • Case for Discussion
  • Ch 4: Federal Budget Structures and Institutions
  • Federal Spending
  • The Fiscal Control Record
  • Legal Framework for Federal Budgeting
  • Phases in the Federal Budget Cycle
  • Sorts of Budget Authority
  • Mandatory and Discretionary Spending
  • Federal/Trust, On-Budget/Off-Budget
  • Conclusion
  • Questions and Exercises
  • Appendix 4-1
  • Ch 5: State and Local Budgets
  • State and Local Spending and Services Delivered
  • Fiscal Control and Conditions
  • State and Local Budget Processes
  • The Elephant in the Room: State and Local Pensions and Other Post-Employment Benefits
  • Conclusion
  • Questions and Exercises
  • Appendix 5-1
  • Ch 6: Budget System Reforms: Trying to Make Better Choices
  • Considering the Flow of Provision of Government Services: The Logic of the Service System and Budget
  • Traditional Performance Budgets
  • Program Budgets
  • An Illustration of an Expenditure in Alternative Classifications
  • Results-Based, Outcome-Driven, New Performance Budgeting
  • Conclusion
  • Questions and Exercises
  • Appendix 6-1
  • Appendix 6-2
  • Ch 7: Capital Budgeting, Time Value of Money, and Cost-Benefit Analysis: Process, Structure, and Bas
  • Why Have a Separate Capital Budget Process?
  • A Process for Managing Capital Expenditure
  • Problems in Capital Budgeting
  • Accounting for Time: Discounting and Compounding
  • Organizing Information for Choices: Cost-Benefit Analysis
  • Conclusion
  • Questions and Exercises
  • Case for Discussion
  • Part 2: Revenue Sources, Structure, and Administration
  • Ch 8: Taxation: Criteria for Evaluating Revenue Options
  • Taxation in the United States: A Brief Overview of the Systems
  • Standards for Tax Policy
  • State and Local Taxes and Economic Development
  • Taxes and Externalities
  • Conclusion
  • Questions and Exercises
  • Case for Discussion
  • Ch 9: Major Tax Structures: Income Taxes
  • Some Background
  • The Argument about Taxing Income
  • Individual Income Taxation
  • The Individual Income Tax Gap
  • Corporate Income Taxation
  • Payroll Taxation
  • Conclusion
  • Questions and Exercises
  • Case for Discussion
  • Ch 10: Major Tax Structures: Taxes on Goods and Services
  • The Equity Question
  • Selective Excise Taxation
  • General Taxes on Goods and Services: Retail Sales and Value-Added Taxes
  • Retail Sales Taxes
  • Value-Added Taxes
  • Conclusion
  • Questions and Exercises
  • Cases for Discussion
  • Ch 11: Major Tax Structures: Property Taxes
  • Good Tax, Bad Tax?
  • Arithmetic and Application of Rates, Levies, and Assessed Value
  • Property Tax Relief Mechanisms
  • Conclusion
  • Questions and Exercises
  • Cases for Discussion
  • Ch 12: Revenue from User Fees, User Charges, and Sales by Public Monopolies
  • User Fees and Licenses
  • User Charges
  • Public Monopoly Revenue: Utilities, Liquor Stores, and Gambling Enterprises
  • Conclusion
  • Questions and Exercises
  • Cases for Discussion
  • Ch 13: Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets
  • Revenue Forecast (or Baseline)
  • Monitoring and Evaluating
  • Revenue Estimating (or Scoring)
  • Tax Expenditure Budgets
  • Conclusion
  • Questions and Exercises
  • Case for Discussion
  • Appendix 13-1
  • Ch 14: Intergovernmental Fiscal Relations: Diversity and Coordination
  • Correspondence and Subsidiarity
  • Is Bigger Better?
  • Fiscal Disparity
  • Coordination and Assistance: Tax Systems
  • Coordination and Assistance: Grants
  • States and School Aid
  • Coordination and Assistance: Mandates
  • Conclusion
  • Questions and Exercises
  • Case for Discussion
  • Part 3: Administering Debt, Working Capital, and Pension Funds
  • Ch 15: Debt Administration
  • Federal Debt
  • State and Local Government (Municipal) Debt
  • When Government Finances Go Horribly Wrong: Debt and Other Claims
  • Conclusion
  • Questions and Exercises
  • Appendix 15-1
  • Index