Fiscal Administration, 10th Edition

John Mikesell

Copyright 2018
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Fiscal Administration 10th Edition by John Mikesell

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Overview
Meet the Author
What's New
Features
Table of Contents
Pricing

Overview

FISCAL ADMINISTRATION, Tenth Edition, is based on two principles: Students must understand precisely where the money for public budgets comes from and where it goes, and students must "run the numbers" to effectively learn public finance and budgeting and to be immediately useful to prospective employers. John L. Mikesell gives students detailed instruction to equip them to deal with the complex issues and calculations they will encounter in the field. Chapters include questions and exercises that require calculations to determine the answers. Also included are more "Cases for Discussion" and "Sidebars" that provide in-depth and often irreverent treatment of key topics and illustrate how strange fiscal administration can be.

Meet the Authors

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John Mikesell

John L. Mikesell received his Ph.D. in economics from the University of Illinois. He was the Chancellor's Professor of Public and Environmental Affairs at Indiana University-Bloomington. His work on government finance and taxation has appeared in journals such as National Tax Journal; Public Budgeting and Finance (for which he serves as editor-in-chief); Public Finance Quarterly; Southern Economic Journal; Public Administration Review; Public Choice; International Journal of Public Administration; and Journal of Public Budgeting, Accounting, and Financial Management. Dr. Mikesell is co-author of SALES TAXATION, STATE AND LOCAL STRUCTURE and ADMINISTRATION (Urban Institute Press). His distinguished career includes serving as chief fiscal economist on the USAID Barents Group/KPMG Peat Marwick fiscal reform project with the Government of Ukraine (1995) and as director for assistance in intergovernmental fiscal relations with the USAID Georgia State University Consortium Russian fiscal reform project (1998–99). He directed U.S. Department of State supported public administration partnerships involving institutions in the U.S. and Russia, and he has worked on fiscal studies for several states, including New York, Minnesota, Indiana and Hawaii as consultant on World Bank missions to several countries and as a senior research fellow, Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing. Dr. Mikesell received the 2002 Wildavsky Award for Lifetime Scholarly Achievement in Public Budgeting and Finance from the Association for Budgeting and Financial Management, the 2015 Steven D. Gold Award for lifetime contributions to intergovernmental relations and state and local finance from the National Tax Association and the 2016 Sagamore of the Wabash Award for service to the state of Indiana.

What's New

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The 10th edition reorganizes the chapters on budgeting to put both chapters on developing skills and methods before chapters on federal and state-local budget practices.
Updates include in-depth analysis of the recent federal budgets, fiscal crises and bankruptcies of state and local governments, debt market issues; extended analysis of measuring fiscal health with comprehensive annual financial report data; pension problems of state and local governments; and the latest tax data available.
Several sidebars and cases have been added to give the text even more practical relevancy.

Features

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FISCAL ADMINISTRATION, Tenth Edition, covers the full scope of financial operations, including the budget process, revenue policy and administration, intergovernmental fiscal relations, and debt administration, with clarity and authority. It provides in-depth analysis and develops the skills that the student will need to become an active participant in public finances. It starts the development of financial specialists and provides the basics needed for any public manager.
"Cases for Discussion" present real-world contemporary cases that encourage students to think critically about how government finance works. Each case includes questions that prompt students to analyze and debate fiscal applications in the public sector.
"Sidebars" provide insights into the operation of finance that go beyond the ordinary textbook coverage.
Chapter-ending "Questions and Exercises" challenge students with both quantitative and qualitative solutions to fiscal problems drawn from federal, state, and local government levels.

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1. Fundamental Principles of Public Finance.
2. The Logic of the Budget Process.
3. Budget Methods and Practices.
4. Federal Budget Structures and Institutions.
5. State and Local Governments.
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.