Ever wonder how federal finance really works? FISCAL ADMINISTRATION, International Edition, shows you how public budgets operate and gives you the opportunity to crunch the numbers. With the Obama administration budget information and data from the U.S. federal budget, including its breakdown, you can see for yourself how policymakers allocate money. Plus, each chapter includes stories for discussion from the private sector as well as from public finance.
Part 1 Budgeting, Budget Structures, and Budget Reform
- The Logic of the Budget Process
- Budget Structures and Institutions: Federal and State-Local
- Budget Methods and Practices
- Budget Classifications, Systems, and Reform: Trying to Make Butter Choices
- Capital Budgetingk Time Value of Money, and Cost-Benefit Analysis: Process, Structure, and Basic Tools
Part 2 Revenue Sources, Structure, and Administration
- Taxation: Criteria for Evaluationg Revenue Options
- Major Tax Structures: Income Taxes
- Major Tax Structures: Taxes on Goods and Services
- Major Tax Structures: Property Taxes
- Revenue from User Fees, User Charges, and Sales by Public Monopolies
- Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets
- Intergovernmental Fiscal Relations: Diversity and Coordination
Part 3 Administering Debt, Working Capital, and Pension Funds
- Debt Administration
- Managing Public Funds: Cash Management