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  <titleInfo>
    <title>Fiscal administration</title>
    <subTitle>analysis and applications for the public sector</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Mikesell, John L.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">cau</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Pacific Grove, Calif</placeTerm>
    </place>
    <publisher>Brooks/Cole Pub. Co.</publisher>
    <dateIssued>1986</dateIssued>
    <edition>2nd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxii, 551, vii pages : illustrations ; 24 cm</extent>
  </physicalDescription>
  <tableOfContents>Fundamental principles of public finance -- The logic and process of budgets -- Budget methods and practices -- Selected budget reform techniques -- Capital budgeting and project evaluation -- Taxation : evaluation criteria -- Major tax structures : income taxes -- Major tax structures : consumption taxes -- Major tax structures : property taxes -- Tax administration -- Revenue from public prices : user charges, traditional government monopolies, and state lotteries -- Intergovernmental fiscal relations : diversity and coordination -- Debt administration -- Cash management and investment.</tableOfContents>
  <note type="statement of responsibility">John L. Mikesell.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Finance, Public</topic>
  </subject>
  <subject authority="rvm">
    <topic>Finances publiques</topic>
  </subject>
  <subject authority="fast">
    <topic>Finance, Public</topic>
  </subject>
  <classification authority="lcc">HJ141 .M58</classification>
  <identifier type="isbn">0534107206</identifier>
  <identifier type="isbn">9780534107208</identifier>
  <identifier type="isbn" invalid="yes"/>
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    <recordCreationDate encoding="marc">110221</recordCreationDate>
    <recordChangeDate encoding="iso8601">20241003141550.0</recordChangeDate>
    <recordIdentifier source="OCoLC">ocn703180664</recordIdentifier>
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