TY - BOOK AU - Mikesell,John L. TI - Fiscal administration: analysis and applications for the public sector SN - 0534107206 AV - HJ141 .M58 PY - 1986/// CY - Pacific Grove, Calif. PB - Brooks/Cole Pub. Co. KW - Finance, Public KW - Finances publiques KW - fast N1 - Includes bibliographical references and index; 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 ER -